H.R. 5917 · 109th Congress · 2005–2006
To amend the Internal Revenue Code of 1986 to provide that tips received for certain services shall not be subject to income or employment taxes.
H.R. 5917 in the 109th Congress (2005–2006) was introduced on Jul 27, 2006, sponsored by Michael Sodrel with 15 co-sponsors.
During the 109th Congress (2005–2006), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Jul 27, 2006
- Co-sponsors
- 15
- Policy area
- Taxation
What it does
Amends the Internal Revenue Code to treat the first $10,000 of tips received for cosmetology, hospitality (including lodging and food and beverage services), recreation, taxi, newspaper delivery, and shoe shine services as property transferred by gift, thus exempting such tips from income, employment, and unemployment taxation and from wage withholding.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Michael Sodrel (R-IN). Co-sponsors: 15 Republicans.
Where it stands
- IntroducedJul 27, 2006
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Jul 27, 2006)
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Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 5917 (109th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/109-hr-5917/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).