US Senator
Ted Cruz Authored & Sponsored Legislation
Co-Sponsor of Legislation
US
Us Congress 2025-2026 Regular Session
Us Congress Senate Bill SB1205
Introduced
3/31/25
Refer
3/31/25
Free Speech Fairness Act
Primary Sponsor of Legislation
US
Us Congress 2025-2026 Regular Session
Us Congress Senate Bill SB1244
Introduced
4/1/25
Refer
4/1/25
Education Savings Accounts for Military Families Act of 2025
US
Us Congress 2025-2026 Regular Session
Us Congress Senate Bill SB1278
Introduced
4/3/25
Refer
4/3/25
Fog Observations and Geographic Forecasting Act
US
Us Congress 2025-2026 Regular Session
Us Congress Senate Bill SB129
Introduced
1/16/25
Refer
1/16/25
No Tax on Tips ActThis 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.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.)