S 1710 · 107th Congress · Taxation

A bill to amend the Internal Revenue Code of 1986 to provide that tips received for certain services shall not be subject to income or employment taxes.

Introduced 2001-11-15· Sponsored by Sen. Smith, Bob [R-NH]· Senate

Bill Progress

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Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Read twice and referred to the Committee on Finance.(2001-11-15)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to make revisions concerning the treatment of tip income for specified services, including treating a limited amount of tips as property transferred by gift.…

Summarized by Claude AI · Non-partisan · For informational purposes only