Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2621

Introduced
4/3/25  

Caption

REAL AMERICA Act Reward Each American’s Labor And Make Every Rich Individual Contribute Again Act

Impact

The bill's provisions would have a significant effect on how service-oriented businesses manage payroll and taxes. By providing a tax deduction specifically for cash tips, the intent is to increase reporting of tips, thereby enhancing revenue for government programs such as Social Security, which are funded by these taxes. Concurrently, the repeal of the requirement to include social security benefits in gross income would lighten the tax burden on retirees and those receiving related benefits. This dual approach could lead to more favorable economic conditions for those reliant on such incomes.

Summary

House Bill 2621, known as the REAL AMERICA Act, proposes amendments to the Internal Revenue Code concerning tax deductions related to cash tips, the inclusion of social security benefits in gross income, and overtime compensation. Primarily, it allows for a deduction for cash tips received during the taxable year, which is aimed at benefiting service workers who rely on tips for a substantial portion of their income. The bill also sets a predefined income threshold above which this deduction would not apply, thus targeting middle- to lower-income workers, while potentially benefiting businesses that employ workers who receive tips.

Contention

A notable point of contention is the potential financial impact on the Social Security Trust Funds, as the proposal to repeal the inclusion of social security benefits in gross income raises questions regarding funding sources. Critics may argue that the cumulative costs of these deductions could hinder government revenues that support vital programs. Additionally, the bill's focus on specific income thresholds could provoke debates on equity and the overall effectiveness of targeting tax relief in a manner that could still leave many underserved workers without similar benefits.

Companion Bills

US HB1091

Related Carried Interest Fairness Act of 2025

US SB445

Related Carried Interest Fairness Act of 2025

US HB3275

Related Small Business Tax Relief Act

Similar Bills

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Small Business Tax Relief Act

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Carried Interest Fairness Act of 2025

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