Bill Text: NC S710 | 2015-2016 | Regular Session | Amended
Bill Title: Service Worker Tax Reduction Action
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Introduced - Dead) 2015-03-30 - Ref To Com On Rules and Operations of the Senate [S710 Detail]
Download: North_Carolina-2015-S710-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2015
S 1
SENATE BILL 710
|
Short Title: Service Worker Tax Reduction Action. |
(Public) |
|
|
Sponsors: |
Senators Smith‑Ingram, Ford (Primary Sponsors); and Lowe. |
|
|
Referred to: |
Rules and Operations of the Senate. |
|
March 30, 2015
A BILL TO BE ENTITLED
AN ACT to amend the labor laws of north carolina to reduce the amount of tips that may be counted as wages of tipped Service workers through december 31, 2017, and requiring subsequently that no tips may be counted as wages beginning January 1, 2018.
The General Assembly of North Carolina enacts:
SECTION 1. Effective January 1, 2016, until December 31, 2016, G.S. 95‑25.3(f) reads as rewritten:
"(f) Tips earned by a tipped employee service
worker may be counted as wages only up to the amount permitted in
section 3(m) of the Fair Labor Standards Act, 29 U.S.C. 203(m), if the tipped
employee is notified in advance, is permitted to retain all tips and the
employer maintains accurate and complete records of tips received by each
employee as such tips are certified by the employee monthly or for each pay
period. Even if the employee refuses to certify tips accurately, tips may still
be counted as wages when the employer complies with the other requirements of
this section and can demonstrate by monitoring tips that the employee regularly
receives tips in the amount for which the credit is taken. wages only up
to the amount of four dollars and twelve cents ($4.12) per hour. Tip
pooling shall also be is permissible among employees service
workers who customarily and regularly receive tips; however, no employee's
service worker's tips may be reduced by more than fifteen percent
(15%) under a tip pooling arrangement."
SECTION 2. Effective January 1, 2017, until December 31, 2017, G.S. 95‑25.3(f) as amended by Section 1 of this act, reads as rewritten:
"(f) Tips earned by a tipped employee service
worker may be counted as wages only up to the amount of four dollars and
twelve cents ($4.12) two dollars and twelve cents ($2.12) per hour.
Tip pooling is permissible among employees service workers who
customarily and regularly receive tips; however, no employee's service
worker's tips may be reduced by more than fifteen percent (15%) under a tip
pooling arrangement."
SECTION 3. Effective January 1, 2018, G.S. 95‑25.3(f), as amended by Section 2 of this act, reads as rewritten:
"(f) Tips earned by a tipped employee service
worker may not be counted as wages only up to the amount of two
dollars and twelve cents ($2.12) per hour. wages. Tip pooling is
permissible among employees service workers who customarily and
regularly receive tips; however, no employee's service worker's tips
may be reduced by more than fifteen percent (15%) under a tip pooling
arrangement."
SECTION 4. This act is effective when it becomes law.
