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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
3/16/2011--Introduced. Tax Free Tips Act of 2011- Amends the Internal Revenue Code to exempt tips from the income tax, social security and railroad retirement taxes, unemployment taxes, and tax withholding. Defines "tips" as any gratuity provided to a salaried employee by a customer or client of the employer's business.