HR 1472 · 102th Congress · Taxation
To amend the Internal Revenue Code of 1986 to restore prior law with respect to the application of employer social security taxes to employees' cash tips.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the Subcommittee on Social Security.(1991-03-22)
Plain Language Summary
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Amends the Internal Revenue Code to restore prior law for determining wages subject to employer social security taxes for certain employers whose employees receive income from tips.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
6 Democrats14 Republicans