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S. 2780

U.S. SenateIn Senate Committee

Summary

S. 2780, the No Tax on Large Party Tips Act, was introduced in the Senate on Sep 11, 2025 by Sen. Ruben Gallego (D). It was referred to Finance, and last saw action on Sep 11, 2025: Read twice and referred to the Committee on Finance.


Record

Text

S. 2780 has no co-sponsors and has not gone to a roll call.

s2780/introduced-in-senate.txt
119 S2780 IS: No Tax on Large Party Tips Act
U.S. Senate
2025-09-11
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
II
119th CONGRESS
1st Session
S. 2780
IN THE SENATE OF THE UNITED STATES
September 11, 2025
Mr. Gallego introduced the following
bill; which was read twice and referred to the Committee on Finance
A BILL
To clarify the treatment of certain tips for purposes of the tax deduction
for qualified tips.
1.
Short title
This Act may be cited as the No Tax on Large Party Tips Act .
2.
Treatment of certain tips
(a)
In general
For purposes of section 224(d)(2)(A) of the Internal Revenue Code of 1986—
(1)
any tip automatically added to a customer’s bill at the time of payment, and
(2)
any tip that is a suggested tip prompted by a business,
shall be treated as paid
voluntarily.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-09-11
  2. Passed Senate
  3. Passed House
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in Senate Sep 11, 2025

s2780/introduced-in-senate.md

Shown Here:
Introduced in Senate (09/11/2025)

No Tax on Large Party Tips Act

This bill expands the federal tax deduction for qualified tip income to include tips that are automatically added to a customer's bill and tips that are suggested tips prompted by a business by treating such tips as voluntarily paid.

As background, for 2025 through 2028, individuals may claim a tax deduction of up to $25,000 per year for qualified tips received in occupations that customarily and regularly receive tips. However, one of the conditions for claiming the tax credit is that the tips must be voluntary, determined by the customer, and nonnegotiable.

Sponsors

Sen. Ruben Gallego (D) sponsors S. 2780 alone.

Committees

S. 2780 went before 1 committee: Finance.

Finance
Finance
Referred To · Sep 11, 2025 · 902 Bills

Actions

S. 2780 has taken 2 actions since Sep 11, 2025.

ChamberAction
Sep 11, 2025
Senate
Read twice and referred to the Committee on Finance.Finance Committee
Sep 11, 2025
Introduced in Senate

Votes

S. 2780 has not gone to a roll call.

Titles

S. 2780 goes by 3 titles, 1 of them short titles.

  • No Tax on Large Party Tips Act — Display Title
  • No Tax on Large Party Tips Act — Short Title(s) as Introduced
  • A bill to clarify the treatment of certain tips for purposes of the tax deduction for qualified tips. — Official Title as Introduced

Lobbying

8 clients hired 8 firms and 134 registered lobbyists who named S. 2780 in 16 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Copyright/Patent/Trademark, Trade (domestic/foreign), Health Issues, Medicare/Medicaid, Pharmacy, Budget/Appropriations, Defense, Aerospace.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
COUNCIL FOR INNOVATION PROMOTION (C4IP)A coalition dedicated to promoting strong IP rights that drive innovation.District of Columbia18
KAISER FOUNDATION HEALTH PLAN INCCalifornia12
YC CONSULTING, LLC ON BEHALF OF PATIENTS RISING NOWGovernment affairs and strategic advisory services firmDistrict of Columbia11$10K
BLUE CROSS AND BLUE SHIELD ASSOCIATIONDistrict of Columbia11
BLUE CROSS AND BLUE SHIELD OF FLORIDA INCFlorida11
BLUE CROSS AND BLUE SHIELD OF KANSAS INCKansas11
CHAMBER OF COMMERCE OF THE U.S.A.District of Columbia11
PHARMACEUTICAL RESEARCH AND MANUFACTURERS OF AMERICADistrict of Columbia11

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 134.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2025 first_quarter$19.3M1st Quarter - Report
PHARMACEUTICAL RESEARCH AND MANUFACTURERS OF AMERICAPHARMACEUTICAL RESEARCH AND MANUFACTURERS OF AMERICA2025 second_quarter$7.6M2nd Quarter - Report
KAISER FOUNDATION HEALTH PLAN INCKAISER FOUNDATION HEALTH PLAN INC.2026 first_quarter$3M1st Quarter - Report
BLUE CROSS AND BLUE SHIELD ASSOCIATIONBLUE CROSS AND BLUE SHIELD ASSOCIATION2025 second_quarter$1.2M2nd Quarter - Report
KAISER FOUNDATION HEALTH PLAN INCKAISER FOUNDATION HEALTH PLAN INC.2026 second_quarter$530K2nd Quarter - Report
BLUE CROSS AND BLUE SHIELD OF FLORIDA INCBLUE CROSS AND BLUE SHIELD OF FLORIDA, INC.2025 second_quarter$120K2nd Quarter - Report
COUNCIL FOR INNOVATION PROMOTION (C4IP)COUNCIL FOR INNOVATION PROMOTION (C4IP)2026 second_quarter$90K2nd Quarter - Report
COUNCIL FOR INNOVATION PROMOTION (C4IP)COUNCIL FOR INNOVATION PROMOTION (C4IP)2026 first_quarter$90K1st Quarter - Report
COUNCIL FOR INNOVATION PROMOTION (C4IP)COUNCIL FOR INNOVATION PROMOTION (C4IP)2025 fourth_quarter$90K4th Quarter - Report
COUNCIL FOR INNOVATION PROMOTION (C4IP)COUNCIL FOR INNOVATION PROMOTION (C4IP)2025 third_quarter$90K3rd Quarter - Report
COUNCIL FOR INNOVATION PROMOTION (C4IP)COUNCIL FOR INNOVATION PROMOTION (C4IP)2025 second_quarter$80K2nd Quarter - Amendme…
COUNCIL FOR INNOVATION PROMOTION (C4IP)COUNCIL FOR INNOVATION PROMOTION (C4IP)2025 first_quarter$60K1st Quarter - Amendme…
COUNCIL FOR INNOVATION PROMOTION (C4IP)COUNCIL FOR INNOVATION PROMOTION (C4IP)2025 second_quarter$50K2nd Quarter - Report
COUNCIL FOR INNOVATION PROMOTION (C4IP)COUNCIL FOR INNOVATION PROMOTION (C4IP)2025 first_quarter$50K1st Quarter - Report
BLUE CROSS AND BLUE SHIELD OF KANSAS INCBLUE CROSS AND BLUE SHIELD OF KANSAS, INC.2025 second_quarter$10K2nd Quarter - Report
YC CONSULTING, LLC ON BEHALF OF PATIENTS RISING NOWLONG STRATEGIES, INC.2025 first_quarter$10K1st Quarter - Report

Classification

The Congressional Research Service files S. 2780 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 2780’s is Taxation.

s2780/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Source: congress.gov · legiscan.com