To amend the Internal Revenue Code of 1986 to allow tips received for providing food or beverages for consumption off the employer's premises to be taken into account under the credit for the employer social security tax on certain tips.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code (with respect to the credit for employer social security taxes paid for employee cash tips) to require taking into account customary tipping whether on or off the premises of food and beverage establishments.…