United States 119th Congress Status: In Committee Bipartisan · 21 R · 7 D cosponsors

HR 482 — No Tax on Tips Act

Last action — Referred to the House Committee on Ways and Means.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced January 16, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 28 sponsors

    1 primary, 27 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (21 R · 7 D) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

HR 482 focuses on updating tax regulations for better economic growth.

This bill proposes changes to tax laws aimed at stimulating economic growth. It has been introduced in the House and will be reviewed by the Committee on Ways and Means.

What this means for you
  • Workers: Workers may benefit from job creation and expansion of local businesses resulting from the proposed tax changes.
  • Families: {}
  • Small Business: For small businesses, this means potential tax relief and incentives that could lower costs and encourage growth.

Summary

No Tax on Tips ActThis 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.)

Bill Text

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 27 co-sponsors · 519 not signed on

Sponsors (1)

Co-sponsors (27)

Not signed on (519)

519 members have not signed on to this bill.

Show all 519 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

What does HR 482 do?
No Tax on Tips ActThis 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.)
Who sponsors HR 482?
HR 482 is sponsored by Buchanan, Vern (Republican), Donalds, Byron (Republican), Van Orden, Derrick (Republican), Horsford, Steven (Democratic), Timmons, William R. (Republican), Finstad, Brad (Republican), Tenney, Claudia (Republican), Langworthy, Nicholas A. (Republican), Ezell, Mike (Republican), Hamadeh, Abraham J. (Republican), Perry, Scott (Republican), Rulli, Michael A. (Republican), Bilirakis, Gus M. (Republican), Luna, Anna Paulina (Republican), Gill, Brandon (Republican), Collins, Mike (Republican), Hudson, Richard (Republican), Moran, Nathaniel (Republican), Hinson, Ashley (Republican), Vindman, Eugene Simon (Democratic), Amodei, Mark E. (Republican), Kean, Thomas H. (Republican), Mast, Brian J. (Republican), Fields, Cleo (Democratic), Davis, Donald G. (Democratic), Pappas, Chris (Democratic), Harder, Josh (Democratic), and Perez, Marie Gluesenkamp (Democratic).
What is the current status of HR 482?
This bill is in committee in the House. Introduced January 16, 2025. It must pass committee before a floor vote.
Where can I track HR 482?
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