[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-482":4},null,{"bill":5,"indexable":170,"summaries":171,"cosponsors":177,"cosponsorSlugs":308,"actions":336,"amendments":355,"amendmentSponsorSlugs":356,"linkages":357,"sponsorSlug":358},{"statusDate":6,"sponsor":7,"updateDate":15,"cboCostEstimates":16,"originChamber":17,"congress":18,"isByRequest":19,"title":20,"createdAt":21,"committeeReports":22,"cosponsorCount":23,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":24,"actionCount":25,"popularTitle":3,"laws":3,"billType":26,"introducedDate":6,"committees":27,"congressGovUrl":28,"constitutionalAuthority":29,"policyArea":30,"deletedAt":3,"latestAction":31,"billNumber":33,"cosponsorCountIncludingWithdrawn":23,"status":34,"shortTitle":20,"officialTitle":35,"keyMilestoneCount":36,"subjects":37,"updatedAt":43,"policyAreaLower":44,"searchTokens":45,"committeeCodes":169},"2025-01-16",{"firstName":8,"lastName":9,"district":10,"fullName":11,"state":12,"party":13,"bioguideId":14},"Vern","Buchanan","16","Rep. Buchanan, Vern [R-FL-16]","FL","R","B001260","2025-10-07T08:05:33Z",[],"House",119,false,"No Tax on Tips Act","2026-05-10T18:59:13.122Z",[],27,0,3,"hr",[],"https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F482","\u003Cpre>\n[Congressional Record Volume 171, Number 9 (Thursday, January 16, 2025)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Mr. BUCHANAN:\nH.R. 482.\nCongress has the power to enact this legislation pursuant\nto the following:\nArticle 1, section 8\n[Page H222]\n\u003C\u002Fpre>","Taxation",{"date":6,"text":32},"Referred to the House Committee on Ways and Means.",482,"in_committee","To amend the Internal Revenue Code of 1986 to eliminate the application of the income tax on qualified tips through a deduction allowed to all individual taxpayers, and for other purposes.",2,[38,39,40,41,42],"Accounting and auditing","Food industry and services","Income tax deductions","Service industries","Tax administration and collection, taxpayers","2026-05-22T14:47:32.645Z","taxation",[46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,10],"no","tax","on","tips","ti","tip","act","to","amend","am","ame","amen","the","internal","in","int","inte","inter","intern","interna","revenue","re","rev","reve","reven","revenu","code","co","cod","of","1986","19","198","eliminate","el","eli","elim","elimi","elimin","elimina","eliminat","application","ap","app","appl","appli","applic","applica","applicat","applicati","applicatio","income","inc","inco","incom","qualified","qu","qua","qual","quali","qualif","qualifi","qualifie","through","th","thr","thro","throu","throug","deduction","de","ded","dedu","deduc","deduct","deducti","deductio","allowed","al","all","allo","allow","allowe","individual","ind","indi","indiv","indivi","individ","individu","individua","taxpayers","ta","taxp","taxpa","taxpay","taxpaye","taxpayer","and","for","other","ot","oth","othe","purposes","pu","pur","purp","purpo","purpos","purpose","rep","buchanan","bu","buc","buch","bucha","buchan","buchana","vern","ve","ver","fl",[],true,[172],{"versionCode":173,"actionDate":6,"actionDesc":174,"text":175,"updateDate":176},"00","Introduced in House","\u003Cp>\u003Cstrong>No Tax on Tips Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This bill establishes a new tax deduction of up to $25,000 for tips, subject to limitations. The bill also expands the business tax credit for the portion of payroll taxes an employer pays on certain tips to include payroll taxes paid on tips received in connection with certain beauty services.\u003C\u002Fp>\u003Cp>Under the bill, the new tax deduction for tips is limited to cash tips (1) received by an employee during the course of employment in an occupation that customarily receives tips, and (2) reported by the employee to the employer for purposes of withholding payroll taxes. (Under current law, an employee is required to report tips exceeding $20 per month to their employer.)\u003C\u002Fp>\u003Cp>Further, an employee with compensation exceeding a specified threshold ($160,000 in 2025 and adjusted annually for inflation) in the prior tax year may not claim the new tax deduction for tips.\u003C\u002Fp>\u003Cp>Finally, the bill expands the business tax credit for the portion of payroll taxes that an employer pays on certain tips to include payroll taxes paid on tips received in connection with barbering and hair care, nail care, esthetics, and body and spa treatments. (Under current law, an employer is allowed a business tax credit for the amount of payroll taxes paid on certain tips received by an employee in connection with providing, delivering, or serving food or beverages.)  \u003C\u002Fp>","2025-03-17T15:34:03Z",[178,185,191,197,201,206,211,216,221,226,231,235,239,245,250,254,259,263,269,273,278,284,289,294,298,302,305],{"bioguideId":179,"fullName":180,"party":181,"state":182,"district":183,"sponsorshipDate":184,"isOriginalCosponsor":19,"withdrawn":19,"sponsorshipWithdrawnDate":3},"G000600","Rep. Perez, Marie Gluesenkamp [D-WA-3]","D","WA","3","2025-10-06",{"bioguideId":186,"fullName":187,"party":181,"state":188,"district":189,"sponsorshipDate":190,"isOriginalCosponsor":19,"withdrawn":19,"sponsorshipWithdrawnDate":3},"H001090","Rep. Harder, Josh [D-CA-9]","CA","9","2025-08-29",{"bioguideId":192,"fullName":193,"party":181,"state":194,"district":195,"sponsorshipDate":196,"isOriginalCosponsor":19,"withdrawn":19,"sponsorshipWithdrawnDate":3},"P000614","Rep. Pappas, Chris [D-NH-1]","NH","1","2025-08-08",{"bioguideId":198,"fullName":199,"party":181,"state":200,"district":195,"sponsorshipDate":196,"isOriginalCosponsor":19,"withdrawn":19,"sponsorshipWithdrawnDate":3},"D000230","Rep. Davis, Donald G. [D-NC-1]","NC",{"bioguideId":202,"fullName":203,"party":13,"state":12,"district":204,"sponsorshipDate":205,"isOriginalCosponsor":19,"withdrawn":19,"sponsorshipWithdrawnDate":3},"M001199","Rep. Mast, Brian J. [R-FL-21]","21","2025-06-11",{"bioguideId":207,"fullName":208,"party":181,"state":209,"district":210,"sponsorshipDate":205,"isOriginalCosponsor":19,"withdrawn":19,"sponsorshipWithdrawnDate":3},"F000110","Rep. 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