relative to the pooling and sharing of tips among tipped employees.
Increasing the minimum wage for employees that receive tips and gratuities.
Relating to the payment of tips received by employees in the food service industry.
Small Business Tax Fairness and Compliance Simplification Act This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.) The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. Beauty services include barbering and hair care, nail care, esthetics, and body and spa treatments. The bill also (1) establishes an employer tip reporting safe harbor for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor for beauty service establishments provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.
Authorizes equitable tip pooling structures for counter service restaurants that pay all employees at or above minimum wage; authorizes tip pooling for service and non-service employees.
Authorizes income tax deductions for employee compensation received as overtime pay or tips
TIPS Act Tipped Income Protection and Support Act
Provides all employees of retail establishments with 15 or more employees engaged in work during Sundays or holidays shall receive from their employer no less than time and a half and shall be guaranteed at least a minimum of four (4) hours employment.
Provides all employees of retail establishments with 15 or more employees engaged in work during Sundays or holidays shall receive from their employer no less than time and a half and shall be guaranteed at least a minimum of four (4) hours employment.
Protect Local Farms ActThis bill provides that the Fair Labor Standards Act (FLSA) preempts any state law that establishes a maximum workweek (i.e., the maximum number of hours an employee is permitted to work without receiving overtime pay) of less than 60 hours for agricultural employees. Under the FLSA, agricultural employees are generally exempt from federal overtime requirements. However, federal overtime requirements currently do not preempt state laws that provide greater protections to employees.