“any amount with respect to which a deduction is allowable to the taxpayer under section 224(a) for the taxable year.”
The section adds the new deduction to the list in section 63(b) of the Internal Revenue Code of 1986 so that a taxpayer who does not itemize may claim it, adds a new subparagraph (D) to section 199A(c)(4) taking amounts deductible under the new section out of qualified business income, and adds a new subparagraph (Y) to section 6213(g)(2) treating the omission of a correct social security number as a mathematical or clerical error.
What the document actually says
“any amount with respect to which a deduction is allowable to the taxpayer under section 224(a) for the taxable year.”
That sentence, in plain words
Amounts that get the tip break are named. They are taken out of one business income sum.
What this is about
The break is open to people who do not itemize. Leaving out the social security number counts as a math error. Those changes sit in other parts of the tax code.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70201, 139 Stat. 170 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The deduction is open to non-itemizers and is kept out of business income,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70201, Sec. 70201. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70201-non-itemizers/ (retrieved August 26, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
How to Read This Page
The quotation is the document's own words, exactly as printed, and we check the page
number against the Act itself before publishing. The paragraph underneath is our summary,
not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
