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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3208

Sec. 3208. Repeal of credit for portion of employer Social Security taxes paid with respect to employee cash tips

70 words·~1 min read·/bill/113/hr/1/ih/section-3208

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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45B (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended by striking paragraph (11). Section 6501(m) is amended by striking 45B, . The amendments made by this section shall apply with respect to tips received for services performed after December 31, 2014.
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