To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction.
Expand the qualified tip deduction.
Occurrences
Evidence
legacy_unverified · Source version not recorded · locator unknown
IRS currently lists Section 70201: qualified tips are deductible for 2025-2028, capped at $25,000 with income phaseouts.
legacy_unverified · Source version not recorded · locator unknown
GovInfo lists Steven Horsford as a cosponsor of H.R. 482, a bill to create an income-tax deduction for qualified tips.
Assessments
The promised policy outcome was enacted: IRS guidance for Public Law 119-21 provides a qualified tips deduction for tax years 2025 through 2028, capped at $25,000 with income phaseouts. Horsford also took same-term action directly aligned with the promise by cosponsoring H.R. 482, the No Tax on Tips Act, even though the enacted vehicle was broader tax legislation rather than his standalone bill. The delivery is limited and temporary, but it substantially fulfills the promise to expand the qualified tip deduction.