Section 1. Short title
This Act may be cited as the No Tax on Large Party Tips Act.
(a) In general
For purposes of section 224(d)(2)(A) of the Internal Revenue Code of 1986—
(1) any tip automatically added to a customer’s bill at the time of payment, and
(2) any tip that is a suggested tip prompted by a business,
(a) In general
shall be treated as paid voluntarily.