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S. 129119th CongressTaxation
No Tax on Tips Act
Sponsored by Sen. Ted Cruz (R-TX) · 8 active : 6 Republicans, 2 Democrats
Latest action: Held at the desk.
Where it standsBefore the Senate8 senators score as swing votes
Passed Senate
- Senate: passedMay 20, 2025
- House: next
- President: not yet
Summary
, via Congress.govNo Tax on Tips Act
This bill establishes a new tax deduction of up to $25,000 for tips, subject to limitations. The bill also expands the business tax credit for the portion of payroll taxes an employer pays on certain tips to include payroll taxes paid on tips received in connection with certain beauty services.
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Under the bill, the new tax deduction for tips is limited to cash tips (1) received by an employee during the course of employment in an occupation that customarily receives tips, and (2) reported by the employee to the employer for purposes of withholding payroll taxes. (Under current law, an employee is required to report tips exceeding $20 per month to their employer.)
Further, an employee with compensation exceeding a specified threshold ($160,000 in 2025 and adjusted annually for inflation) in the prior tax year may not claim the new tax deduction for tips.
Finally, the bill expands the business tax credit for the portion of payroll taxes that an employer pays on certain tips to include payroll taxes paid on tips received in connection with barbering and hair care, nail care, esthetics, and body and spa treatments. (Under current law, an employer is allowed a business tax credit for the amount of payroll taxes paid on certain tips received by an employee in connection with providing, delivering, or serving food or beverages.)
How the projections held up
Each member’s recorded vote compared with their swing projection from before the vote. A member by voting against most of their own party.
Senate
Passed by voice vote or unanimous consent: no individual votes recorded.
Committees and subjects
Committees
- Senate Committee on Finance · SenateDischarged from · Referred to
Subjects
- Accounting and auditing
- Food industry and services
- Income tax deductions
- Service industries
- Tax administration and collection, taxpayers
Model
Directional: count only breaks toward the other partyWhy do scores change?v3default (selected)v2 model swing-v2
How the Senate breaks down
- 8Swing 70–100
- 61Middle 30–70
- 31Entrenched 0–30
Members fall into . All 100 senators have enough data to score.
Key players in the Senate
Ranked by swing score, 0–100 · swing-v3Bars show each input from 0 to 100: ideology gap, scorecard gap, , and the . is the seat’s partisan lean, and shows how much of the input data a score has.
Similar past votes, Senate
Earlier behind swing-v3’s inputLoading similar votes
Cosponsors
8 activeShow all 8 cosponsors
- Catherine Cortez Masto (D-NV)
- Jacky Rosen (D-NV)
- Josh Hawley (R-MO)
- Kevin Cramer (R-ND)
- Pete Ricketts (R-NE)
- Rick Scott (R-FL)
- Steve Daines (R-MT)
- Roger Marshall (R-KS)
How the swing score works
Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.
Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.
Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.
Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.
Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.
Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.
