Make service industry tips tax-free.

Ryan K. Zinke · Montana · Republican

policy impact 0.56 specificity 0.74 extraction confidence 86%

Commitment kind: unknown. Promised action: not established. Promised outcome: not established. Deadline: unknown; not assumed expired.

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Occurrences

Evidence

legacy_unverified · Source version not recorded · locator unknown

Public Law 119-21 includes "SEC. 70201. NO TAX ON TIPS" and creates IRC section 224 for qualified tips; the section applies to taxable years beginning after December 31, 2024.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Federal law enacted a no-tax-on-tips deduction, which fulfills the promise at the federal level.

delivered same_term

PLAW-119publ21.pdf
secondary · model gpt-5.4-mini · confidence 98%

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legacy_unverified · Source version not recorded · locator unknown

The Senate roll call for H.R. 1 shows: question on passage of the bill, vote result "Bill Passed," on July 1, 2025.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The Senate advanced the reconciliation bill that contained the no-tax-on-tips provision.

partial same_term A for effort

U.S. Senate: U.S. Senate Roll Call Votes 119th Congress - 1st Session
secondary · model gpt-5.4-mini · confidence 94%

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legacy_unverified · Source version not recorded · locator unknown

The House roll call list shows H.R. 1 passed on May 22, 2025, with the title "One Big Beautiful Act."

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The House passed the underlying bill that later became law and included the tip-tax deduction.

partial same_term A for effort

U.S. House of Representatives Roll Call Votes
secondary · model gpt-5.4-mini · confidence 90%

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legacy_unverified · Source version not recorded · locator unknown

Treasury and IRS issued final regulations for section 224. The rule identifies occupations that customarily and regularly received tips, defines qualified tips for the deduction, and states that the final regulations are effective June 12, 2026.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Final Treasury/IRS regulations implement the enacted no-tax-on-tips deduction by defining eligible tipped occupations and qualified tips, showing the policy is operational rather than merely enacted.

delivered same_term

Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
secondary · model gpt-5.5 · confidence 97%

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legacy_unverified · Source version not recorded · locator unknown

IRS announced that Schedule 1-A and Form 1040 instructions let taxpayers claim the One Big Beautiful Bill's no-tax-on-tips deduction. The instructions explain qualified tips, the up-to-$25,000 deduction, and the income phaseout rules.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): IRS published the tax form and instructions workers use to claim the tip deduction, confirming practical delivery for taxable year 2025 returns during Zinke's federal House term.

delivered same_term

IRS published schedule taxpayers will use to claim deductions on no tax on tips, no tax on overtime, no tax on car loans, no tax on seniors
secondary · model gpt-5.5 · confidence 96%

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Assessments

Public state: unverified As of unknown · legacy_unverified · . Original AI recommendation (not independently established): delivered. same_term

The promised federal policy was enacted in Public Law 119-21 as Section 70201, creating an income-tax deduction for qualified tips effective for taxable years after December 31, 2024. Treasury/IRS regulations and IRS filing instructions later made the deduction operational, including eligible tipped occupations, qualified tips, the $25,000 cap, and phaseout rules. This occurred while Zinke was serving in federal office, so it counts as delivered in the same term.

provider codex_cli · model gpt-5.5 · confidence 97%

Public state: unverified As of unknown · legacy_unverified · . Original AI recommendation (not independently established): delivered. same_term

The promised federal outcome was enacted: Public Law 119-21 created a federal income tax deduction for qualified service industry tips, effective for taxable years after December 31, 2024. Because this became law during Zinke's active federal House term in the 119th Congress, the promise counts as delivered with same_term timing. Candidate-specific sponsorship is not necessary for full delivery here because the federal policy outcome itself was enacted while he was in office.

provider codex_cli · model gpt-5.5 · confidence 95%

Public state: unverified As of unknown · legacy_unverified · . Original AI recommendation (not independently established): delivered. same_term

Public Law 119-21 enacted a federal 'No Tax on Tips' provision creating an income-tax deduction for qualified tips for taxable years beginning after December 31, 2024. That directly implements the core promised outcome of making service industry tips tax-free at the federal level during the same term.

provider codex_cli · model gpt-5.5 · confidence 96%