[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2780 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 2780

   To clarify the treatment of certain tips for purposes of the tax 
                     deduction for qualified tips.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 11, 2025

  Mr. Gallego introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To clarify the treatment of certain tips for purposes of the tax 
                     deduction for qualified tips.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Tax on Large Party Tips Act''.

SEC. 2. TREATMENT OF CERTAIN TIPS.

    (a) In General.--For purposes of section 224(d)(2)(A) of the 
Internal Revenue Code of 1986--
            (1) any tip automatically added to a customer's bill at the 
        time of payment, and
            (2) any tip that is a suggested tip prompted by a business,
shall be treated as paid voluntarily.
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