119th Congress · introduced in the House · Jan 16, 2025
No Tax on Tips Act
Official title from Congress.gov
Latest action (Jan 16, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Jan 16, 2025)
No Tax on Tips Act
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.
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.)
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.
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.)
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Accounting and auditing · Food industry and services · Income tax deductions · Service industries · Tax administration and collection, taxpayers
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
33 citations; showing the 25 most recently posted.
UBER TECHNOLOGIES, INC. · lobbying firm or registrant: UBER TECHNOLOGIES, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$840,000
Spent on own lobbying
Issues related to international tax Issues related to Canada's Digital Services Tax H.R. 482/S. 129, No Tax on Tips Act Issues related to implementation of H.R. 1, One Big Beautiful Bill Act [P.L. 119-21] - including no tax on tips, and corporate and i…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RESTAURANT ASSOCIATION · lobbying firm or registrant: NATIONAL RESTAURANT ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$790,000
Spent on own lobbying
…rporate, individual, small business and estate tax. FICA tax tip credit. Implementation of the One Big Beautiful Bill Act (Pub. L. No. 119-21), tax provisions. H.R. 482/S. 129, No Tax on Tips Act. H.R. 5475, No Tax on Overtime for All Workers Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,036,000
Spent on own lobbying
…issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extensio…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAZERAC COMPANY, INC. · lobbying firm or registrant: SCHOENING STRATEGIES, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
…. 574; S. 1938 and H.R. 1378 regarding amendments to the Internal Revenue Code relating to cover over of certain distilled spirits; No Tax on Tips Act - S.129, H.R. 482; support extending global intangible low tax income ("GILTI") rate.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RESTAURANT ASSOCIATION · lobbying firm or registrant: NATIONAL RESTAURANT ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$790,000
Spent on own lobbying
…mplementation of the One Big Beautiful Bill Act (Pub. L. No. 119-21), tax provisions. Qualified business income deduction. Business interest expense provision. H.R. 482/S. 129, No Tax on Tips Act. H.R. 5475, No Tax on Overtime for All Workers Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$840,000
Spent on own lobbying
…issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extensio…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UBER TECHNOLOGIES, INC. · lobbying firm or registrant: UBER TECHNOLOGIES, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,230,000
Spent on own lobbying
Issues related to international tax Issues related to Canada's Digital Services Tax H.R. 482/S. 129, No Tax on Tips Act Issues related to implementation of H.R. 1, One Big Beautiful Bill Act [P.L. 119-21] - including no tax on tips, and corporate and i…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAZERAC COMPANY, INC. · lobbying firm or registrant: SCHOENING STRATEGIES, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
…anent; S. 1938 and H.R. 1378 regarding amendments to the Internal Revenue Code relating to cover over of certain distilled spirits; No Tax on Tips Act - S.129, H.R. 482; support extending global intangible low tax income ("GILTI") rate.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 21, 2026 · issue area: Taxation/Internal Revenue Code
$840,000
Spent on own lobbying
…issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extensio…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RESTAURANT ASSOCIATION · lobbying firm or registrant: NATIONAL RESTAURANT ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$870,000
Spent on own lobbying
…mplementation of the One Big Beautiful Bill Act (Pub. L. No. 119-21), tax provisions. Qualified business income deduction. Business interest expense provision. H.R. 482/S. 129, No Tax on Tips Act. H.R. 5475, No Tax on Overtime for All Workers Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UBER TECHNOLOGIES, INC. · lobbying firm or registrant: UBER TECHNOLOGIES, INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$940,000
Spent on own lobbying
Issues related to international tax Issues related to Canada's Digital Services Tax H.R. 482/S. 129, No Tax on Tips Act Issues related to implementation of H.R. 1, One Big Beautiful Bill Act [P.L. 119-21] - including no tax on tips, and corporate and i…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAZERAC COMPANY, INC. · lobbying firm or registrant: SCHOENING STRATEGIES, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
…anent; S. 1938 and H.R. 1378 regarding amendments to the Internal Revenue Code relating to cover over of certain distilled spirits; No Tax on Tips Act - S.129, H.R. 482; support extending global intangible low tax income ("GILTI") rate.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DOORDASH · lobbying firm or registrant: AKIN GUMP STRAUSS HAUER & FELD
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to H.R. 482/S. 129 - No Tax on Tips Act; Issues related to no tax on tips in the One Big Beautiful Bill Act (P.L. 119-21).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UBER TECHNOLOGIES, INC. · lobbying firm or registrant: UBER TECHNOLOGIES, INC.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$790,000
Spent on own lobbying
Issues related to international tax Issues related to Canada's Digital Services Tax H.R. 482/S. 129, No Tax on Tips Act H.R. 1, One Big Beautiful Bill Act [P.L. 119-21] - issues related to no tax on tips, and corporate and international tax provisions…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DOORDASH · lobbying firm or registrant: AKIN GUMP STRAUSS HAUER & FELD
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$80,000
Paid to lobbying firm
Issues related to H.R. 482/S. 129 - No Tax on Tips Act; Issues related to no tax on tips in the One Big Beautiful Bill Act (P.L. 119-21).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$840,000
Spent on own lobbying
…issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extensio…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAZERAC COMPANY, INC. · lobbying firm or registrant: SCHOENING STRATEGIES, LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 11, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
…anent; S. 1938 and H.R. 1378 regarding amendments to the Internal Revenue Code relating to cover over of certain distilled spirits; No Tax on Tips Act - S.129, H.R. 482; support extending global intangible low tax income ("GILTI") rate.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UBER TECHNOLOGIES, INC. · lobbying firm or registrant: UBER TECHNOLOGIES, INC.
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Oct 23, 2025 · issue area: Taxation/Internal Revenue Code
$730,000
Spent on own lobbying
Issues related to international tax Issues related to Canada's Digital Services Tax H.R. 482/S. 129, No Tax on Tips Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAZERAC COMPANY, INC. · lobbying firm or registrant: SCHOENING STRATEGIES, LLC
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 21, 2025 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
…anent; S. 1938 and H.R. 1378 regarding amendments to the Internal Revenue Code relating to cover over of certain distilled spirits; No Tax on Tips Act - S.129, H.R. 482; support extending global intangible low tax income ("GILTI") rate; tax provisions in One Big Beautiful Bill Act - H.R. 1.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$840,000
Spent on own lobbying
…issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extensio…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DOORDASH, INC. · lobbying firm or registrant: DOORDASH, INC.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$670,000
Spent on own lobbying
S.129 / H.R.482 - No Tax on Tips Act; all provisions H.R. 1 - One Big Beautiful Bill Act; all provisions
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DOORDASH · lobbying firm or registrant: AKIN GUMP STRAUSS HAUER & FELD
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$80,000
Paid to lobbying firm
Issues related to H.R. 482 / S. 129 - No Tax on Tips Act; Issues related to no tax on tips in the One Big Beautiful Bill Act (P.L. 119-21).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RESTAURANT ASSOCIATION · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 17, 2025 · issue area: Taxation/Internal Revenue Code
$80,000
Paid to lobbying firm
Issues related to credit card fees. H.R. 482/S. 129 - No Tax on Tips Act. H.R. 703/S. 213 - Main Street Tax Certainty Act. H.R. 1/PL 119-21 - One Big Beautiful Bill Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAZERAC COMPANY, INC. · lobbying firm or registrant: SCHOENING STRATEGIES, LLC
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 22, 2025 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
…anent; S. 1938 and H.R. 1378 regarding amendments to the Internal Revenue Code relating to cover over of certain distilled spirits; No Tax on Tips Act - S.129, H.R. 482; support extending global intangible low tax income ("GILTI") rate; tax provisions in One Big Beautiful Bill Act - H.R. 1.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$600,000
Spent on own lobbying
…port of H.R.703/S.213: the Main Street Certainty Act. Support of H.R.574/S.187: the ALIGN Act. Support of H.R. 1 - One Big Beautiful Bill Act Support of S. 129/H.R. 482 - No Tax on Tips Act Support of S. 847/H.R. 1827 - Child Care Availability and Affordability Act Support of S. 400/H.R. 996 - Paid Family and Medical Leave Tax…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing