1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter A
  6. part IV
  7. subpart D
  8. § 45B
  9. notes
Editorial Notes
References in Text

Sections 3(m) and 6(a)(1) of the Fair Labor Standards Act of 1938, referred to in subsec. (span)(1)(B), are classified to sections 203(m) and 206(a)(1), respectively, of Title 29, Labor.

Amendments

2025—Subsec. (span)(1)(B). Puspan. L. 119–21, § 70201(e)(2), struck out “as in effect on January 1, 2007, and” before “determined without regard to” and inserted “, and in the case of food or beverage establishments, as in effect on January 1, 2007” after “without regard to section 3(m) of such Act”.

Subsec. (span)(2). Puspan. L. 119–21, § 70201(e)(1), amended par. (2) generally. Prior to amendment, text read as follows: “In applying paragraph (1), there shall be taken into account only tips received from customers in connection with the providing, delivering, or serving of food or beverages for consumption if the tipping of employees delivering or serving food or beverages by customers is customary.”

2007—Subsec. (span)(1)(B). Puspan. L. 110–28 inserted “as in effect on January 1, 2007, and” before “determined without regard to”.

1996—Subsec. (span)(1)(A). Puspan. L. 104–188, § 1112(a)(1), inserted “(without regard to whether such tips are reported under section 6053)” after “section 3121(q)”.

Subsec. (span)(2). Puspan. L. 104–188, § 1112(span)(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 connection with the provision of food or beverages for consumption on the premises of an establishment with respect to which the tipping of employees serving food or beverages by customers is customary.”

Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment

Puspan. L. 119–21, title VII, § 70201(j), July 4, 2025, 139 Stat. 173, provided that:

“The amendments made by this section [enacting section 224 of this title, amending this section and sections 63, 199A, 6041, 6041A, 6050W, 6051, and 6213 of this title, and renumbering former section 224 of this title as section 225] shall apply to taxable years beginning after December 31, 2024.”

Effective Date of 2007 Amendment

Puspan. L. 110–28, title VIII, § 8213(span), May 25, 2007, 121 Stat. 193, provided that:

“The amendment made by this section [amending this section] shall apply to tips received for services performed after December 31, 2006.”

Effective Date of 1996 Amendment

Puspan. L. 104–188, title I, § 1112(a)(3), Aug. 20, 1996, 110 Stat. 1759, provided that:

“The amendments made by this subsection [amending this section and provisions set out as a note under section 38 of this title] shall take effect as if included in the amendments made by, and the provisions of, section 13443 of the Revenue Reconciliation Act of 1993 [Puspan. L. 103–66].”

Puspan. L. 104–188, title I, § 1112(span)(2), Aug. 20, 1996, 110 Stat. 1759, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply to tips received for services performed after December 31, 1996.”

Effective Date

Section applicable with respect to taxes paid after Dec. 31, 1993, with respect to services performed before, on, or after such date, see section 13443(d) of Puspan. L. 103–66, as amended, set out as an Effective Date of 1993 Amendment note under section 38 of this title.

CITE AS: 26 USC 45B