# 119-hr-6295: The Working for Tips Tax Relief Act of 2025

119-hr-6295, The Working for Tips Tax Relief Act of 2025, is a 119th Congress bill sponsored by Rep. Davis, Donald G. [D-NC-1] (D-NC); status introduced; PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/legislation/119-hr-6295
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6295
- Congress: 119
- Title: The Working for Tips Tax Relief Act of 2025
- Status: introduced
- Introduced: 2025-11-25
- Sponsor: Rep. Davis, Donald G. [D-NC-1] (D-NC)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-11

## Summary

**This bill would create a temporary, targeted tax break that lets many tipped workers exclude part of their cash tips from taxable income.** It would set a $35,000 annual cap, income-based phaseouts, and new reporting and review rules over a limited multi-year window. - Workers: Tipped employees could exclude employer-reported or Form 4137-reported "qualified tips" up to $35,000 a year, with the deduction phasing out between $50,000 and $75,000 modified adjusted gross income for individuals and between $100,000 and $150,000 for joint filers. - Filers and employers: Claiming the deduction requires a Social Security number and married couples must file jointly to use it; employer tip statements and tip-reporting on individual returns determine eligible amounts. - Administration and timeline: The main provision applies to taxable years beginning after December 31, 2025 and expires after the taxable year beginning December 31, 2028. The Secretary must publish a list of occupations that customarily received tips, review living wage estimates and may adjust thresholds, and report to Congress every two years starting July 1, 2027.

## Cosponsors (1)

- Rep. Soto, Darren [D-FL-9] (D-FL), 2026-10-09T00:00:00.000Z

## Provisions PRIA read

- Tips count toward pass-through deduction: benefit, medium. This bill would let owners of pass-through businesses and sole proprietors treat amounts deducted under the new tip deduction as excluded from Qualified Business Income. That would raise the 199A pass-through business deduction for eligible filers for tax years starting after December 31, 2024 thro…
- New tip tax break for workers: mixed, high. This bill would create a new above-the-line deduction that lets you deduct up to $35,000 of qualified cash tips each year. The deduction would phase out by $50 for every $500 of modified adjusted gross income between $50,000 and $75,000 for single filers, and between $100,000 and $150,000 for joint…

## Related bills

- 119-hr-4669: FEMA Act of 2025
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-7973: Momnibus Act
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-hr-2086: Rights for the TSA Workforce Act

## Sources
- [119-hr-6295 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6295)

## Related
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-hr-20)
- [119-hr-2086: Rights for the TSA Workforce Act](https://policyrisk.com/legislation/119-hr-2086)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6295 (as of 2026-10-11).