The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 45B: Credit for portion of employer social security taxes paid with respect to employee cash tips

Created in 1993 by Public Law 103-66. Changed by 2 later laws. 1 new law this Congress changed it.

How it got hereLaws that created or changed it, newest first

2007U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007

1996Small Business Job Protection Act of 1996

1993Pub. L. 103-66created it

26 U.S.C. 45BCredit for portion of employer social security taxes paid with respect to employee cash tips

(a)General rule

(b)Excess employer social security taxrewritten

(c)Denial of double benefit

(d)Election not to claim credit

This CongressBills that change it or would

H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.law

past change
enacted this Congress
proposed

This Congress

H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (b)

How it got here

2007

Pub. L. 110–28 inserted "as in effect on January 1, 2007, and" before "determined without regard to". (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (b)

1996

Pub. L. 104–188, §1112(a)(1), inserted "(without regard to whether such tips are reported under section 6053)" after "section 3121(q)". (Small Business Job Protection Act of 1996) Law text · (b)
Pub. L. 104–188, §1112(b)(1), amended par. (2) generally. Prior to amendment, par. (2) read as follows: "Only tips received at food and beverage establishments taken into account.—In applying paragraph (1), there shall be taken into account only tips received from customers in conne… (Small Business Job Protection Act of 1996) Law text · (b)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.