HR 9624 United States House · 118th Congress

TIPS Act

The TIPS Act repeals the lower minimum wage for tipped workers, requiring employers to pay the standard federal minimum wage (instead of a reduced rate that relied on tip credits) and mandating that all tips go directly to employees - except for allowed tip pooling among staff who regularly receive tips. It also creates a new tax deduction for qualified tips received in traditional tipped occupations (like food service, hospitality, and custodial work), limited to individuals with adjusted gross income under $112,500. This deduction applies to both itemizing and non-itemizing taxpayers, with reporting requirements for tips via employer statements. The bill modifies tax forms to accommodate this change, effective for tax years starting after December 2024.
Bill status in committee 1 of 4 stages cleared
Introduction
Sep 2024
Committee Review
Floor Vote
President
Introduced Sep 17, 2024 Last action Sep 17, 2024
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Full legislative history

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Total actions
2
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0
Committee
1
Sep 17, 2024
Committee
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
lower
Sep 17, 2024
Introduced
Introduced in House
lower
1 primary · 6 co-sponsors

Sponsors