Summary: H.R.1139 — 112th Congress (2011-2012)All Information (Except Text)

There is one summary for H.R.1139. Bill summaries are authored by CRS.

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Introduced in House (03/16/2011)

Tax Free Tips Act of 2011- Amends the Internal Revenue Code to exempt tips from the income tax, social security and railroad retirement taxes, unemployment taxes, and tax withholding. Defines "tips" as any gratuity provided to a salaried employee by a customer or client of the employer's business.