{
  "legislationId": "119_HR_7577",
  "lastUpdate": "2026-03-12T12:40:39.842Z",
  "history": [
    {
      "timestamp": "2026-03-12T12:40:39.842Z",
      "source_url": "https://www.congress.gov/119/bills/hr7577/BILLS-119hr7577ih.htm",
      "model": "gemini-3.1-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7577 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7577 To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 13, 2026 Mr. Horsford introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tipped Income Protection and Improvement Act of 2026'' or ``TIP Improvement Act of 2026''. SEC. 2. MINIMUM WAGE FOR TIPPED EMPLOYEES. (a) Minimum Wage for Tipped Employees.--Paragraph (2)(A) of section 3(m) of the Fair Labor Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)) is amended to read as follows: ``(2)(A) The wage required to be paid to a tipped employee shall be the wage set forth in section 6(a)(1). All tips received by such employee shall be retained by the employee, except that this subsection shall not be construed to prohibit the pooling of tips among employees who customarily and regularly receive tips.''. (b) Penalties.--Section 16 of the Fair Labor Standards Act of 1938 (29 U.S.C. 216) is amended-- (1) in subsection (b), by striking ``the sum of any tip credit taken by the employer and all such tips unlawfully kept by the employer'' and inserting ``the sum of all such tips unlawfully used or kept by the employer''; and (2) in subsection (c), by striking ``the sum of any tip credit taken by the employer and all such tips unlawfully kept by the employer'' and inserting ``the sum of all such tips unlawfully used or kept by the employer''. SEC. 3. QUALIFIED TIP DEDUCTION MADE PERMANENT AND EXPANDED. (a) Increased Deduction Limit for Joint Return.--Section 224(b)(1) of the Internal Revenue Code of 1986 is amended by inserting ``(twice such amount in the case of a joint return)'' after ``$25,000''. (b) Prevention of Waste, Fraud, and Abuse.--Section 224(d)(2) of such Code is amended-- (1) in subparagraph (B), by striking ``and'' at the end, (2) in subparagraph (C), by striking the period at the end and inserting a comma, and (3) by inserting after subparagraph (C) the following new subparagraphs: ``(D) such amount is paid by a person who does not bear a relationship to such individual described in section 267(b), and ``(E) such individual does not have an ownership stake in the business which employs them in the job for which such individual is receiving a tip.''. (c) TIN Requirement.--Section 224(e) of such Code is amended to read as follows: ``(e) Taxpayer Identification Number Required.--No deduction shall be allowed under this section unless the individual includes such individual's taxpayer identification number (in the case of a joint return, the taxpayer identification number of at least 1 spouse) on the return of tax for the taxable year.''. (d) Automatic Gratuities Treated as Qualified Tips for Certain Professions.--Section 224(d) of such Code is amended by adding at the end the following new paragraph: ``(4) Treatment of automatic gratuities.-- ``(A) In general.--In the case of an individual engaged in an occupation in hospitality, food and beverage service, or cosmetology, the term `qualified tips' shall include an automatic gratuity. ``(B) Automatic gratuities.--For purposes of this paragraph, the term `automatic gratuity' means, with respect to an individual, any amount which-- ``(i) would be a qualified tip with respect to the individual but for paragraph (2)(A), and ``(ii) is a mandatory or suggested amount paid pursuant to a uniform policy of the employer, under which such entire amount is received by the individual or, under State or local law, is pooled and received only by employees of the employer under a tip-sharing arrangement.''. (e) Deduction Made Permanent.--Section 224 of such Code is amended by striking subsection (h). (f) Conforming Amendment.--Section 224 of such Code is amended by striking subsection (f) and by redesignating subsection (g) as subsection (f). (g) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Ustawa o ochronie napiwków: pełna płaca minimalna i stałe ulgi podatkowe\",\n  \"pl_summary\": \"Ustawa gwarantuje pracownikom otrzymującym napiwki pełną płacę minimalną wypłacaną przez pracodawcę, niezależnie od dodatków od klientów. Wprowadza również stałe zwolnienia podatkowe dla dochodów z napiwków, co realnie zwiększa domowy budżet osób pracujących w usługach.\",\n  \"pl_key_points\": [\n    \"Pracodawcy muszą płacić pełną stawkę minimalną, nie pomniejszając jej o kwotę otrzymanych przez pracownika napiwków.\",\n    \"Pracownicy zachowują wszystkie otrzymane napiwki dla siebie (możliwe jest jedynie dobrowolne dzielenie się nimi w zespole).\",\n    \"Ulga podatkowa na dochody z napiwków staje się bezterminowa, a dla małżeństw limit odliczenia wzrasta do 50 000 dolarów.\",\n    \"Obowiązkowe opłaty serwisowe w restauracjach i salonach kosmetycznych będą traktowane jak napiwki podlegające ulgom podatkowym.\",\n    \"Wprowadzono surowe kary finansowe dla pracodawców, którzy bezprawnie zabierają lub wykorzystują napiwki swoich pracowników.\"\n  ],\n  \"eng_ai_title\": \"TIP Improvement Act: Full Minimum Wage and Permanent Tax Deductions\",\n  \"eng_summary\": \"This bill ensures tipped workers receive the full federal minimum wage directly from their employers, plus their tips. It also makes tax deductions for tip income permanent and expands them for married couples to increase take-home pay.\",\n  \"eng_key_points\": [\n    \"Employers must pay the full minimum wage; they can no longer use tips to offset the base hourly rate.\",\n    \"Workers keep all their tips, though sharing tips among service staff remains an allowed practice.\",\n    \"The tax deduction for tips is now permanent, with a higher $50,000 limit for joint tax returns.\",\n    \"Service charges and automatic gratuities in hospitality and beauty sectors now count as tips for tax benefits.\",\n    \"Stricter penalties apply to employers who illegally take or use their employees' tips.\"\n  ],\n  \"de_ai_title\": \"TIP Improvement Act: Voller Mindestlohn und dauerhafte Steuererleichterungen für Trinkgelder\",\n  \"de_summary\": \"Dieses Gesetz garantiert Servicekräften den vollen gesetzlichen Mindestlohn zusätzlich zu ihren Trinkgeldern. Zudem werden Steuerabzüge für Trinkgelder dauerhaft eingeführt und für Ehepaare ausgeweitet, um das Nettoeinkommen zu erhöhen.\",\n  \"de_key_points\": [\n    \"Arbeitgeber müssen den vollen Mindestlohn zahlen, ohne Trinkgelder auf das Grundgehalt anzurechnen.\",\n    \"Beschäftigte behalten alle Trinkgelder; das Teilen unter Servicekräften bleibt jedoch weiterhin erlaubt.\",\n    \"Der Steuerabzug für Trinkgelder wird dauerhaft, mit einer Grenze von 50.000 USD für gemeinsam veranlagte Ehepaare.\",\n    \"Automatische Servicegebühren in der Gastronomie und Kosmetikbranche gelten nun steuerlich als begünstigte Trinkgelder.\",\n    \"Es wurden strenge Strafen für Arbeitgeber eingeführt, die Trinkgelder ihrer Angestellten unrechtmäßig einbehalten.\"\n  ],\n  \"fr_ai_title\": \"Loi TIP : Salaire minimum complet et déductions fiscales permanentes sur les pourboires\",\n  \"fr_summary\": \"Cette loi garantit aux travailleurs au pourboire le salaire minimum fédéral complet en plus de leurs gratifications. Elle rend également permanentes les déductions fiscales sur les pourboires et les augmente pour les couples.\",\n  \"fr_key_points\": [\n    \"Les employeurs doivent verser le salaire minimum complet sans déduire les pourboires reçus par l'employé.\",\n    \"Les employés conservent l'intégralité de leurs pourboires, le partage entre serveurs restant autorisé.\",\n    \"La déduction fiscale pour les pourboires devient permanente, avec un plafond de 50 000 $ pour les déclarations conjointes.\",\n    \"Les frais de service automatiques dans la restauration et la cosmétique sont désormais considérés comme des pourboires.\",\n    \"Des sanctions sévères sont prévues pour les employeurs qui conservent ou utilisent illégalement les pourboires.\"\n  ],\n  \"es_ai_title\": \"Ley TIP: Salario mínimo completo y deducciones fiscales permanentes para propinas\",\n  \"es_summary\": \"Esta ley garantiza que los trabajadores que reciben propinas obtengan el salario mínimo completo además de sus extras. También hace permanentes las deducciones de impuestos sobre las propinas y las amplía para parejas.\",\n  \"es_key_points\": [\n    \"Los empleadores deben pagar el salario mínimo total sin descontar las propinas del sueldo base.\",\n    \"Los trabajadores conservan todas sus propinas, aunque se permite el reparto entre el personal de servicio.\",\n    \"La deducción de impuestos por propinas es ahora permanente, con un límite de 50,000 dólares para declaraciones conjuntas.\",\n    \"Los cargos por servicio automáticos en hostelería y belleza contarán como propinas para beneficios fiscales.\",\n    \"Se establecen multas severas para los empleadores que retengan o utilicen ilegalmente las propinas de sus empleados.\"\n  ],\n  \"it_ai_title\": \"Legge TIP: Salario minimo pieno e detrazioni fiscali permanenti sulle mance\",\n  \"it_summary\": \"Questa legge garantisce ai lavoratori che ricevono mance il salario minimo federale completo oltre ai loro extra. Rende inoltre permanenti le detrazioni fiscali sulle mance e le aumenta per le coppie.\",\n  \"it_key_points\": [\n    \"I datori di lavoro devono pagare il salario minimo intero senza sottrarre le mance dalla paga base.\",\n    \"I lavoratori trattengono tutte le mance, pur restando consentita la condivisione tra il personale di servizio.\",\n    \"La detrazione fiscale per le mance diventa permanente, con un limite di 50.000 dollari per le dichiarazioni congiunte.\",\n    \"I costi di servizio automatici nel settore alberghiero e della bellezza sono ora considerati mance ai fini fiscali.\",\n    \"Sono previste sanzioni rigorose per i datori di lavoro che trattengono o utilizzano illegalmente le mance dei dipendenti.\"\n  ],\n  \"nl_ai_title\": \"TIP-wet: Volledig minimumloon en permanente belastingaftrek voor fooien\",\n  \"nl_summary\": \"Deze wet garandeert dat werknemers die fooien ontvangen het volledige minimumloon krijgen bovenop hun extra's. Ook wordt de belastingaftrek voor fooien permanent gemaakt en verhoogd voor echtparen.\",\n  \"nl_key_points\": [\n    \"Werkgevers moeten het volledige minimumloon betalen zonder fooien in mindering te brengen op het basissalaris.\",\n    \"Werknemers behouden al hun fooien, hoewel het delen van fooien onder servicepersoneel toegestaan blijft.\",\n    \"De belastingaftrek voor fooien is nu permanent, met een limiet van $50.000 voor gezamenlijke belastingaangiften.\",\n    \"Automatische servicekosten in de horeca en cosmetica tellen nu als fooien voor belastingvoordelen.\",\n    \"Er zijn zware straffen ingevoerd voor werkgevers die fooien van hun werknemers onrechtmatig inhouden.\"\n  ],\n  \"pt_ai_title\": \"Lei TIP: Salário mínimo integral e deduções fiscais permanentes para gorjetas\",\n  \"pt_summary\": \"Esta lei garante que os trabalhadores que recebem gorjetas obtenham o salário mínimo integral além dos seus extras. Também torna permanentes as deduções fiscais sobre gorjetas e as expande para casais.\",\n  \"pt_key_points\": [\n    \"Os empregadores devem pagar o salário mínimo total sem descontar as gorjetas do salário base.\",\n    \"Os trabalhadores mantêm todas as suas gorjetas, embora a partilha entre a equipa de serviço continue permitida.\",\n    \"A dedução fiscal para gorjetas passa a ser permanente, com um limite de 50.000 dólares para declarações conjuntas.\",\n    \"Taxas de serviço automáticas em hotelaria e estética passam a contar como gorjetas para benefícios fiscais.\",\n    \"Foram criadas penalidades severas para empregadores que fiquem ou utilizem ilegalmente as gorjetas dos funcionários.\"\n  ],\n  \"category\": [\n    \"Labor\",\n    \"Taxes\",\n    \"Economy\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "[\n  {\n    \"pl_ai_title\": \"Ustawa o ochronie napiwków: pełna płaca minimalna i stałe ulgi podatkowe\",\n    \"pl_summary\": \"Ustawa gwarantuje pracownikom otrzymującym napiwki pełną płacę minimalną wypłacaną przez pracodawcę. Wprowadza również stałe zwolnienia podatkowe dla dochodów z napiwków.\",\n    \"pl_key_points\": [\n      \"Pracodawcy muszą płacić pełną stawkę minimalną, nie pomniejszając jej o kwotę otrzymanych przez pracownika napiwków.\",\n      \"Pracownicy zachowują wszystkie otrzymane napiwki dla siebie (możliwe jest dzielenie się nimi w zespole).\",\n      \"Ulga podatkowa na dochody z napiwków staje się bezterminowa, a dla małżeństw limit odliczenia wzrasta do 50 000 dolarów.\",\n      \"Obowiązkowe opłaty serwisowe w branży hotelarskiej, gastronomicznej i kosmetycznej będą traktowane jak napiwki podlegające ulgom podatkowym.\",\n      \"Kary finansowe dla pracodawców będą obejmować sumę wszystkich napiwków bezprawnie wykorzystanych lub zatrzymanych przez pracodawcę.\"\n    ],\n    \"eng_ai_title\": \"TIP Improvement Act: Full Minimum Wage and Permanent Tax Deductions\",\n    \"eng_summary\": \"This bill ensures tipped workers receive the full federal minimum wage directly from their employers. It also makes tax deductions for tip income permanent and expands them for joint returns.\",\n    \"eng_key_points\": [\n      \"Employers must pay the full minimum wage without using tips to offset the base hourly rate.\",\n      \"Workers keep all their tips, though pooling tips among employees remains an allowed practice.\",\n      \"The tax deduction for tips is now permanent, with a $50,000 limit for joint tax returns.\",\n      \"Automatic gratuities in hospitality, food and beverage service, and cosmetology now count as qualified tips.\",\n      \"Penalties for employers will include the sum of all tips unlawfully used or kept by the employer.\"\n    ],\n    \"de_ai_title\": \"TIP Improvement Act: Voller Mindestlohn und dauerhafte Steuererleichterungen für Trinkgelder\",\n    \"de_summary\": \"Dieses Gesetz garantiert Servicekräften den vollen gesetzlichen Mindestlohn. Zudem werden Steuerabzüge für Trinkgelder dauerhaft eingeführt und für gemeinsam veranlagte Ehepaare ausgeweitet.\",\n    \"de_key_points\": [\n      \"Arbeitgeber müssen den vollen Mindestlohn zahlen, ohne Trinkgelder auf das Grundgehalt anzurechnen.\",\n      \"Beschäftigte behalten alle Trinkgelder; das Teilen unter Servicekräften bleibt jedoch erlaubt.\",\n      \"Der Steuerabzug für Trinkgelder wird dauerhaft, mit einer Grenze von 50.000 USD für gemeinsame Steuererklärungen.\",\n      \"Automatische Servicegebühren in der Gastronomie, Hotellerie und Kosmetikbranche gelten nun als qualifizierte Trinkgelder.\",\n      \"Strafen für Arbeitgeber umfassen die Summe aller unrechtmäßig genutzten oder einbehaltenen Trinkgelder.\"\n    ],\n    \"fr_ai_title\": \"Loi TIP : Salaire minimum complet et déductions fiscales permanentes sur les pourboires\",\n    \"fr_summary\": \"Cette loi garantit aux travailleurs au pourboire le salaire minimum fédéral complet. Elle rend également permanentes les déductions fiscales sur les pourboires et les augmente pour les déclarations conjointes.\",\n    \"fr_key_points\": [\n      \"Les employeurs doivent verser le salaire minimum complet sans déduire les pourboires reçus par l'employé.\",\n      \"Les employés conservent l'intégralité de leurs pourboires, la mise en commun restant autorisée.\",\n      \"La déduction fiscale pour les pourboires devient permanente, avec un plafond de 50 000 $ pour les déclarations conjointes.\",\n      \"Les gratifications automatiques dans l'hôtellerie, la restauration et la cosmétologie sont désormais considérées comme des pourboires qualifiés.\",\n      \"Les pénalités pour les employeurs incluront la somme de tous les pourboires illégalement utilisés ou conservés par l'employeur.\"\n    ],\n    \"es_ai_title\": \"Ley TIP: Salario mínimo completo y deducciones fiscales permanentes para propinas\",\n    \"es_summary\": \"Esta ley garantiza que los trabajadores que reciben propinas obtengan el salario mínimo completo. También hace permanentes las deducciones de impuestos sobre las propinas y las amplía para declaraciones conjuntas.\",\n    \"es_key_points\": [\n      \"Los empleadores deben pagar el salario mínimo total sin descontar las propinas del sueldo base.\",\n      \"Los trabajadores conservan todas sus propinas, aunque se permite el fondo común de propinas entre los empleados.\",\n      \"La deducción de impuestos por propinas es ahora permanente, con un límite de 50,000 dólares para declaraciones conjuntas.\",\n      \"Las propinas automáticas en hostelería, servicios de alimentos y bebidas, y cosmetología contarán como propinas calificadas.\",\n      \"Las multas para los empleadores incluirán la suma de todas las propinas utilizadas o retenidas ilegalmente por el empleador.\"\n    ],\n    \"it_ai_title\": \"Legge TIP: Salario minimo pieno e detrazioni fiscali permanenti sulle mance\",\n    \"it_summary\": \"Questa legge garantisce ai lavoratori che ricevono mance il salario minimo federale completo. Rende inoltre permanenti le detrazioni fiscali sulle mance e le aumenta per le dichiarazioni congiunte.\",\n    \"it_key_points\": [\n      \"I datori di lavoro devono pagare il salario minimo intero senza sottrarre le mance dalla paga base.\",\n      \"I lavoratori trattengono tutte le mance, pur restando consentita la condivisione tra i dipendenti.\",\n      \"La detrazione fiscale per le mance diventa permanente, con un limite di 50.000 dollari per le dichiarazioni congiunte.\",\n      \"Le mance automatiche nel settore alberghiero, della ristorazione e della cosmetologia sono ora considerate mance qualificate.\",\n      \"Le sanzioni per i datori di lavoro includeranno la somma di tutte le mance utilizzate o trattenute illegalmente dal datore di lavoro.\"\n    ],\n    \"nl_ai_title\": \"TIP-wet: Volledig minimumloon en permanente belastingaftrek voor fooien\",\n    \"nl_summary\": \"Deze wet garandeert dat werknemers die fooien ontvangen het volledige minimumloon krijgen. Ook wordt de belastingaftrek voor fooien permanent gemaakt en verhoogd voor gezamenlijke aangiften.\",\n    \"nl_key_points\": [\n      \"Werkgevers moeten het volledige minimumloon betalen zonder fooien in mindering te brengen op het basissalaris.\",\n      \"Werknemers behouden al hun fooien, hoewel het delen van fooien onder werknemers toegestaan blijft.\",\n      \"De belastingaftrek voor fooien is nu permanent, met een limiet van $50.000 voor gezamenlijke belastingaangiften.\",\n      \"Automatische fooien in de horeca en cosmetologie tellen nu als gekwalificeerde fooien.\",\n      \"Straffen voor werkgevers omvatten de som van alle fooien die onrechtmatig door de werkgever zijn gebruikt of ingehouden.\"\n    ],\n    \"pt_ai_title\": \"Lei TIP: Salário mínimo integral e deduções fiscais permanentes para gorjetas\",\n    \"pt_summary\": \"Esta lei garante que os trabalhadores que recebem gorjetas obtenham o salário mínimo integral. Também torna permanentes as deduções fiscais sobre gorjetas e as expande para declarações conjuntas.\",\n    \"pt_key_points\": [\n      \"Os empregadores devem pagar o salário mínimo total sem descontar as gorjetas do salário base.\",\n      \"Os trabalhadores mantêm todas as suas gorjetas, embora a partilha entre os funcionários continue permitida.\",\n      \"A dedução fiscal para gorjetas passa a ser permanente, com um limite de 50.000 dólares para declarações conjuntas.\",\n      \"Gratificações automáticas em hotelaria, serviços de alimentação e bebidas, e cosmetologia passam a contar como gorjetas qualificadas.\",\n      \"As penalidades para os empregadores incluirão a soma de todas as gorjetas utilizadas ou retidas ilegalmente pelo empregador.\"\n    ],\n    \"category\": [\n      \"Labor\",\n      \"Taxes\",\n      \"Economy\"\n    ]\n  }\n]"
    },
    {
      "timestamp": "2026-03-12T12:28:30.683Z",
      "source_url": "https://www.congress.gov/119/bills/hr7577/BILLS-119hr7577ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7577 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7577 To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 13, 2026 Mr. Horsford introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tipped Income Protection and Improvement Act of 2026'' or ``TIP Improvement Act of 2026''. SEC. 2. MINIMUM WAGE FOR TIPPED EMPLOYEES. (a) Minimum Wage for Tipped Employees.--Paragraph (2)(A) of section 3(m) of the Fair Labor Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)) is amended to read as follows: ``(2)(A) The wage required to be paid to a tipped employee shall be the wage set forth in section 6(a)(1). All tips received by such employee shall be retained by the employee, except that this subsection shall not be construed to prohibit the pooling of tips among employees who customarily and regularly receive tips.''. (b) Penalties.--Section 16 of the Fair Labor Standards Act of 1938 (29 U.S.C. 216) is amended-- (1) in subsection (b), by striking ``the sum of any tip credit taken by the employer and all such tips unlawfully kept by the employer'' and inserting ``the sum of all such tips unlawfully used or kept by the employer''; and (2) in subsection (c), by striking ``the sum of any tip credit taken by the employer and all such tips unlawfully kept by the employer'' and inserting ``the sum of all such tips unlawfully used or kept by the employer''. SEC. 3. QUALIFIED TIP DEDUCTION MADE PERMANENT AND EXPANDED. (a) Increased Deduction Limit for Joint Return.--Section 224(b)(1) of the Internal Revenue Code of 1986 is amended by inserting ``(twice such amount in the case of a joint return)'' after ``$25,000''. (b) Prevention of Waste, Fraud, and Abuse.--Section 224(d)(2) of such Code is amended-- (1) in subparagraph (B), by striking ``and'' at the end, (2) in subparagraph (C), by striking the period at the end and inserting a comma, and (3) by inserting after subparagraph (C) the following new subparagraphs: ``(D) such amount is paid by a person who does not bear a relationship to such individual described in section 267(b), and ``(E) such individual does not have an ownership stake in the business which employs them in the job for which such individual is receiving a tip.''. (c) TIN Requirement.--Section 224(e) of such Code is amended to read as follows: ``(e) Taxpayer Identification Number Required.--No deduction shall be allowed under this section unless the individual includes such individual's taxpayer identification number (in the case of a joint return, the taxpayer identification number of at least 1 spouse) on the return of tax for the taxable year.''. (d) Automatic Gratuities Treated as Qualified Tips for Certain Professions.--Section 224(d) of such Code is amended by adding at the end the following new paragraph: ``(4) Treatment of automatic gratuities.-- ``(A) In general.--In the case of an individual engaged in an occupation in hospitality, food and beverage service, or cosmetology, the term `qualified tips' shall include an automatic gratuity. ``(B) Automatic gratuities.--For purposes of this paragraph, the term `automatic gratuity' means, with respect to an individual, any amount which-- ``(i) would be a qualified tip with respect to the individual but for paragraph (2)(A), and ``(ii) is a mandatory or suggested amount paid pursuant to a uniform policy of the employer, under which such entire amount is received by the individual or, under State or local law, is pooled and received only by employees of the employer under a tip-sharing arrangement.''. (e) Deduction Made Permanent.--Section 224 of such Code is amended by striking subsection (h). (f) Conforming Amendment.--Section 224 of such Code is amended by striking subsection (f) and by redesignating subsection (g) as subsection (f). (g) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: TIP Improvement Act: Full Minimum Wage and Permanent Tax Deductions\nSummary: This bill ensures tipped workers receive the full federal minimum wage directly from their employers, plus their tips. It also makes tax deductions for tip income permanent and expands them for married couples to increase take-home pay.\nKey Points: Employers must pay the full minimum wage; they can no longer use tips to offset the base hourly rate., Workers keep all their tips, though sharing tips among service staff remains an allowed practice., The tax deduction for tips is now permanent, with a higher $50,000 limit for joint tax returns., Service charges and automatic gratuities in hospitality and beauty sectors now count as tips for tax benefits., Stricter penalties apply to employers who illegally take or use their employees' tips.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-03-12T12:16:02.919Z",
      "source_url": "https://www.congress.gov/119/bills/hr7577/BILLS-119hr7577ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7577 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7577 To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 13, 2026 Mr. Horsford introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tipped Income Protection and Improvement Act of 2026'' or ``TIP Improvement Act of 2026''. SEC. 2. MINIMUM WAGE FOR TIPPED EMPLOYEES. (a) Minimum Wage for Tipped Employees.--Paragraph (2)(A) of section 3(m) of the Fair Labor Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)) is amended to read as follows: ``(2)(A) The wage required to be paid to a tipped employee shall be the wage set forth in section 6(a)(1). All tips received by such employee shall be retained by the employee, except that this subsection shall not be construed to prohibit the pooling of tips among employees who customarily and regularly receive tips.''. (b) Penalties.--Section 16 of the Fair Labor Standards Act of 1938 (29 U.S.C. 216) is amended-- (1) in subsection (b), by striking ``the sum of any tip credit taken by the employer and all such tips unlawfully kept by the employer'' and inserting ``the sum of all such tips unlawfully used or kept by the employer''; and (2) in subsection (c), by striking ``the sum of any tip credit taken by the employer and all such tips unlawfully kept by the employer'' and inserting ``the sum of all such tips unlawfully used or kept by the employer''. SEC. 3. QUALIFIED TIP DEDUCTION MADE PERMANENT AND EXPANDED. (a) Increased Deduction Limit for Joint Return.--Section 224(b)(1) of the Internal Revenue Code of 1986 is amended by inserting ``(twice such amount in the case of a joint return)'' after ``$25,000''. (b) Prevention of Waste, Fraud, and Abuse.--Section 224(d)(2) of such Code is amended-- (1) in subparagraph (B), by striking ``and'' at the end, (2) in subparagraph (C), by striking the period at the end and inserting a comma, and (3) by inserting after subparagraph (C) the following new subparagraphs: ``(D) such amount is paid by a person who does not bear a relationship to such individual described in section 267(b), and ``(E) such individual does not have an ownership stake in the business which employs them in the job for which such individual is receiving a tip.''. (c) TIN Requirement.--Section 224(e) of such Code is amended to read as follows: ``(e) Taxpayer Identification Number Required.--No deduction shall be allowed under this section unless the individual includes such individual's taxpayer identification number (in the case of a joint return, the taxpayer identification number of at least 1 spouse) on the return of tax for the taxable year.''. (d) Automatic Gratuities Treated as Qualified Tips for Certain Professions.--Section 224(d) of such Code is amended by adding at the end the following new paragraph: ``(4) Treatment of automatic gratuities.-- ``(A) In general.--In the case of an individual engaged in an occupation in hospitality, food and beverage service, or cosmetology, the term `qualified tips' shall include an automatic gratuity. ``(B) Automatic gratuities.--For purposes of this paragraph, the term `automatic gratuity' means, with respect to an individual, any amount which-- ``(i) would be a qualified tip with respect to the individual but for paragraph (2)(A), and ``(ii) is a mandatory or suggested amount paid pursuant to a uniform policy of the employer, under which such entire amount is received by the individual or, under State or local law, is pooled and received only by employees of the employer under a tip-sharing arrangement.''. (e) Deduction Made Permanent.--Section 224 of such Code is amended by striking subsection (h). (f) Conforming Amendment.--Section 224 of such Code is amended by striking subsection (f) and by redesignating subsection (g) as subsection (f). (g) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o ochronie napiwków: pełna płaca minimalna i stałe ulgi podatkowe\",\n  \"pl_summary\": \"Ustawa gwarantuje pracownikom otrzymującym napiwki pełną płacę minimalną wypłacaną przez pracodawcę, niezależnie od dodatków od klientów. Wprowadza również stałe zwolnienia podatkowe dla dochodów z napiwków, co realnie zwiększa domowy budżet osób pracujących w usługach.\",\n  \"pl_key_points\": [\n    \"Pracodawcy muszą płacić pełną stawkę minimalną, nie pomniejszając jej o kwotę otrzymanych przez pracownika napiwków.\",\n    \"Pracownicy zachowują wszystkie otrzymane napiwki dla siebie (możliwe jest jedynie dobrowolne dzielenie się nimi w zespole).\",\n    \"Ulga podatkowa na dochody z napiwków staje się bezterminowa, a dla małżeństw limit odliczenia wzrasta do 50 000 dolarów.\",\n    \"Obowiązkowe opłaty serwisowe w restauracjach i salonach kosmetycznych będą traktowane jak napiwki podlegające ulgom podatkowym.\",\n    \"Wprowadzono surowe kary finansowe dla pracodawców, którzy bezprawnie zabierają lub wykorzystują napiwki swoich pracowników.\"\n  ],\n  \"eng_ai_title\": \"TIP Improvement Act: Full Minimum Wage and Permanent Tax Deductions\",\n  \"eng_summary\": \"This bill ensures tipped workers receive the full federal minimum wage directly from their employers, plus their tips. It also makes tax deductions for tip income permanent and expands them for married couples to increase take-home pay.\",\n  \"eng_key_points\": [\n    \"Employers must pay the full minimum wage; they can no longer use tips to offset the base hourly rate.\",\n    \"Workers keep all their tips, though sharing tips among service staff remains an allowed practice.\",\n    \"The tax deduction for tips is now permanent, with a higher $50,000 limit for joint tax returns.\",\n    \"Service charges and automatic gratuities in hospitality and beauty sectors now count as tips for tax benefits.\",\n    \"Stricter penalties apply to employers who illegally take or use their employees' tips.\"\n  ],\n  \"de_ai_title\": \"TIP Improvement Act: Voller Mindestlohn und dauerhafte Steuererleichterungen für Trinkgelder\",\n  \"de_summary\": \"Dieses Gesetz garantiert Servicekräften den vollen gesetzlichen Mindestlohn zusätzlich zu ihren Trinkgeldern. Zudem werden Steuerabzüge für Trinkgelder dauerhaft eingeführt und für Ehepaare ausgeweitet, um das Nettoeinkommen zu erhöhen.\",\n  \"de_key_points\": [\n    \"Arbeitgeber müssen den vollen Mindestlohn zahlen, ohne Trinkgelder auf das Grundgehalt anzurechnen.\",\n    \"Beschäftigte behalten alle Trinkgelder; das Teilen unter Servicekräften bleibt jedoch weiterhin erlaubt.\",\n    \"Der Steuerabzug für Trinkgelder wird dauerhaft, mit einer Grenze von 50.000 USD für gemeinsam veranlagte Ehepaare.\",\n    \"Automatische Servicegebühren in der Gastronomie und Kosmetikbranche gelten nun steuerlich als begünstigte Trinkgelder.\",\n    \"Es wurden strenge Strafen für Arbeitgeber eingeführt, die Trinkgelder ihrer Angestellten unrechtmäßig einbehalten.\"\n  ],\n  \"fr_ai_title\": \"Loi TIP : Salaire minimum complet et déductions fiscales permanentes sur les pourboires\",\n  \"fr_summary\": \"Cette loi garantit aux travailleurs au pourboire le salaire minimum fédéral complet en plus de leurs gratifications. Elle rend également permanentes les déductions fiscales sur les pourboires et les augmente pour les couples.\",\n  \"fr_key_points\": [\n    \"Les employeurs doivent verser le salaire minimum complet sans déduire les pourboires reçus par l'employé.\",\n    \"Les employés conservent l'intégralité de leurs pourboires, le partage entre serveurs restant autorisé.\",\n    \"La déduction fiscale pour les pourboires devient permanente, avec un plafond de 50 000 $ pour les déclarations conjointes.\",\n    \"Les frais de service automatiques dans la restauration et la cosmétique sont désormais considérés comme des pourboires.\",\n    \"Des sanctions sévères sont prévues pour les employeurs qui conservent ou utilisent illégalement les pourboires.\"\n  ],\n  \"es_ai_title\": \"Ley TIP: Salario mínimo completo y deducciones fiscales permanentes para propinas\",\n  \"es_summary\": \"Esta ley garantiza que los trabajadores que reciben propinas obtengan el salario mínimo completo además de sus extras. También hace permanentes las deducciones de impuestos sobre las propinas y las amplía para parejas.\",\n  \"es_key_points\": [\n    \"Los empleadores deben pagar el salario mínimo total sin descontar las propinas del sueldo base.\",\n    \"Los trabajadores conservan todas sus propinas, aunque se permite el reparto entre el personal de servicio.\",\n    \"La deducción de impuestos por propinas es ahora permanente, con un límite de 50,000 dólares para declaraciones conjuntas.\",\n    \"Los cargos por servicio automáticos en hostelería y belleza contarán como propinas para beneficios fiscales.\",\n    \"Se establecen multas severas para los empleadores que retengan o utilicen ilegalmente las propinas de sus empleados.\"\n  ],\n  \"it_ai_title\": \"Legge TIP: Salario minimo pieno e detrazioni fiscali permanenti sulle mance\",\n  \"it_summary\": \"Questa legge garantisce ai lavoratori che ricevono mance il salario minimo federale completo oltre ai loro extra. Rende inoltre permanenti le detrazioni fiscali sulle mance e le aumenta per le coppie.\",\n  \"it_key_points\": [\n    \"I datori di lavoro devono pagare il salario minimo intero senza sottrarre le mance dalla paga base.\",\n    \"I lavoratori trattengono tutte le mance, pur restando consentita la condivisione tra il personale di servizio.\",\n    \"La detrazione fiscale per le mance diventa permanente, con un limite di 50.000 dollari per le dichiarazioni congiunte.\",\n    \"I costi di servizio automatici nel settore alberghiero e della bellezza sono ora considerati mance ai fini fiscali.\",\n    \"Sono previste sanzioni rigorose per i datori di lavoro che trattengono o utilizzano illegalmente le mance dei dipendenti.\"\n  ],\n  \"nl_ai_title\": \"TIP-wet: Volledig minimumloon en permanente belastingaftrek voor fooien\",\n  \"nl_summary\": \"Deze wet garandeert dat werknemers die fooien ontvangen het volledige minimumloon krijgen bovenop hun extra's. Ook wordt de belastingaftrek voor fooien permanent gemaakt en verhoogd voor echtparen.\",\n  \"nl_key_points\": [\n    \"Werkgevers moeten het volledige minimumloon betalen zonder fooien in mindering te brengen op het basissalaris.\",\n    \"Werknemers behouden al hun fooien, hoewel het delen van fooien onder servicepersoneel toegestaan blijft.\",\n    \"De belastingaftrek voor fooien is nu permanent, met een limiet van $50.000 voor gezamenlijke belastingaangiften.\",\n    \"Automatische servicekosten in de horeca en cosmetica tellen nu als fooien voor belastingvoordelen.\",\n    \"Er zijn zware straffen ingevoerd voor werkgevers die fooien van hun werknemers onrechtmatig inhouden.\"\n  ],\n  \"pt_ai_title\": \"Lei TIP: Salário mínimo integral e deduções fiscais permanentes para gorjetas\",\n  \"pt_summary\": \"Esta lei garante que os trabalhadores que recebem gorjetas obtenham o salário mínimo integral além dos seus extras. Também torna permanentes as deduções fiscais sobre gorjetas e as expande para casais.\",\n  \"pt_key_points\": [\n    \"Os empregadores devem pagar o salário mínimo total sem descontar as gorjetas do salário base.\",\n    \"Os trabalhadores mantêm todas as suas gorjetas, embora a partilha entre a equipa de serviço continue permitida.\",\n    \"A dedução fiscal para gorjetas passa a ser permanente, com um limite de 50.000 dólares para declarações conjuntas.\",\n    \"Taxas de serviço automáticas em hotelaria e estética passam a contar como gorjetas para benefícios fiscais.\",\n    \"Foram criadas penalidades severas para empregadores que fiquem ou utilizem ilegalmente as gorjetas dos funcionários.\"\n  ],\n  \"category\": [\"Labor\", \"Taxes\", \"Economy\"]\n}"
    },
    {
      "timestamp": "2026-03-10T22:19:02.773Z",
      "source_url": "https://www.congress.gov/119/bills/hr7577/BILLS-119hr7577ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7577 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7577 To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 13, 2026 Mr. Horsford introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tipped Income Protection and Improvement Act of 2026'' or ``TIP Improvement Act of 2026''. SEC. 2. MINIMUM WAGE FOR TIPPED EMPLOYEES. (a) Minimum Wage for Tipped Employees.--Paragraph (2)(A) of section 3(m) of the Fair Labor Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)) is amended to read as follows: ``(2)(A) The wage required to be paid to a tipped employee shall be the wage set forth in section 6(a)(1). All tips received by such employee shall be retained by the employee, except that this subsection shall not be construed to prohibit the pooling of tips among employees who customarily and regularly receive tips.''. (b) Penalties.--Section 16 of the Fair Labor Standards Act of 1938 (29 U.S.C. 216) is amended-- (1) in subsection (b), by striking ``the sum of any tip credit taken by the employer and all such tips unlawfully kept by the employer'' and inserting ``the sum of all such tips unlawfully used or kept by the employer''; and (2) in subsection (c), by striking ``the sum of any tip credit taken by the employer and all such tips unlawfully kept by the employer'' and inserting ``the sum of all such tips unlawfully used or kept by the employer''. SEC. 3. QUALIFIED TIP DEDUCTION MADE PERMANENT AND EXPANDED. (a) Increased Deduction Limit for Joint Return.--Section 224(b)(1) of the Internal Revenue Code of 1986 is amended by inserting ``(twice such amount in the case of a joint return)'' after ``$25,000''. (b) Prevention of Waste, Fraud, and Abuse.--Section 224(d)(2) of such Code is amended-- (1) in subparagraph (B), by striking ``and'' at the end, (2) in subparagraph (C), by striking the period at the end and inserting a comma, and (3) by inserting after subparagraph (C) the following new subparagraphs: ``(D) such amount is paid by a person who does not bear a relationship to such individual described in section 267(b), and ``(E) such individual does not have an ownership stake in the business which employs them in the job for which such individual is receiving a tip.''. (c) TIN Requirement.--Section 224(e) of such Code is amended to read as follows: ``(e) Taxpayer Identification Number Required.--No deduction shall be allowed under this section unless the individual includes such individual's taxpayer identification number (in the case of a joint return, the taxpayer identification number of at least 1 spouse) on the return of tax for the taxable year.''. (d) Automatic Gratuities Treated as Qualified Tips for Certain Professions.--Section 224(d) of such Code is amended by adding at the end the following new paragraph: ``(4) Treatment of automatic gratuities.-- ``(A) In general.--In the case of an individual engaged in an occupation in hospitality, food and beverage service, or cosmetology, the term `qualified tips' shall include an automatic gratuity. ``(B) Automatic gratuities.--For purposes of this paragraph, the term `automatic gratuity' means, with respect to an individual, any amount which-- ``(i) would be a qualified tip with respect to the individual but for paragraph (2)(A), and ``(ii) is a mandatory or suggested amount paid pursuant to a uniform policy of the employer, under which such entire amount is received by the individual or, under State or local law, is pooled and received only by employees of the employer under a tip-sharing arrangement.''. (e) Deduction Made Permanent.--Section 224 of such Code is amended by striking subsection (h). (f) Conforming Amendment.--Section 224 of such Code is amended by striking subsection (f) and by redesignating subsection (g) as subsection (f). (g) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: TIP Improvement Act: Full Minimum Wage and Permanent Tax Deductions\nSummary: This bill ensures tipped workers receive the full federal minimum wage directly from their employers, plus their tips. It also makes tax deductions for tip income permanent and expands them for married couples to increase take-home pay.\nKey Points: Employers must pay the full minimum wage; they can no longer use tips to offset the base hourly rate., Workers keep all their tips, though sharing tips among service staff remains an allowed practice., The tax deduction for tips is now permanent, with a higher $50,000 limit for joint tax returns., Service charges and automatic gratuities in hospitality and beauty sectors now count as tips for tax benefits., Stricter penalties apply to employers who illegally take or use their employees' tips.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-03-10T22:13:35.667Z",
      "source_url": "https://www.congress.gov/119/bills/hr7577/BILLS-119hr7577ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7577 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7577 To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 13, 2026 Mr. Horsford introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Fair Labor Standards Act of 1938 to adjust the minimum wage for tipped workers and to amend the Internal Revenue Code of 1986 to expand and make permanent the qualified tip deduction. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tipped Income Protection and Improvement Act of 2026'' or ``TIP Improvement Act of 2026''. SEC. 2. MINIMUM WAGE FOR TIPPED EMPLOYEES. (a) Minimum Wage for Tipped Employees.--Paragraph (2)(A) of section 3(m) of the Fair Labor Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)) is amended to read as follows: ``(2)(A) The wage required to be paid to a tipped employee shall be the wage set forth in section 6(a)(1). All tips received by such employee shall be retained by the employee, except that this subsection shall not be construed to prohibit the pooling of tips among employees who customarily and regularly receive tips.''. (b) Penalties.--Section 16 of the Fair Labor Standards Act of 1938 (29 U.S.C. 216) is amended-- (1) in subsection (b), by striking ``the sum of any tip credit taken by the employer and all such tips unlawfully kept by the employer'' and inserting ``the sum of all such tips unlawfully used or kept by the employer''; and (2) in subsection (c), by striking ``the sum of any tip credit taken by the employer and all such tips unlawfully kept by the employer'' and inserting ``the sum of all such tips unlawfully used or kept by the employer''. SEC. 3. QUALIFIED TIP DEDUCTION MADE PERMANENT AND EXPANDED. (a) Increased Deduction Limit for Joint Return.--Section 224(b)(1) of the Internal Revenue Code of 1986 is amended by inserting ``(twice such amount in the case of a joint return)'' after ``$25,000''. (b) Prevention of Waste, Fraud, and Abuse.--Section 224(d)(2) of such Code is amended-- (1) in subparagraph (B), by striking ``and'' at the end, (2) in subparagraph (C), by striking the period at the end and inserting a comma, and (3) by inserting after subparagraph (C) the following new subparagraphs: ``(D) such amount is paid by a person who does not bear a relationship to such individual described in section 267(b), and ``(E) such individual does not have an ownership stake in the business which employs them in the job for which such individual is receiving a tip.''. (c) TIN Requirement.--Section 224(e) of such Code is amended to read as follows: ``(e) Taxpayer Identification Number Required.--No deduction shall be allowed under this section unless the individual includes such individual's taxpayer identification number (in the case of a joint return, the taxpayer identification number of at least 1 spouse) on the return of tax for the taxable year.''. (d) Automatic Gratuities Treated as Qualified Tips for Certain Professions.--Section 224(d) of such Code is amended by adding at the end the following new paragraph: ``(4) Treatment of automatic gratuities.-- ``(A) In general.--In the case of an individual engaged in an occupation in hospitality, food and beverage service, or cosmetology, the term `qualified tips' shall include an automatic gratuity. ``(B) Automatic gratuities.--For purposes of this paragraph, the term `automatic gratuity' means, with respect to an individual, any amount which-- ``(i) would be a qualified tip with respect to the individual but for paragraph (2)(A), and ``(ii) is a mandatory or suggested amount paid pursuant to a uniform policy of the employer, under which such entire amount is received by the individual or, under State or local law, is pooled and received only by employees of the employer under a tip-sharing arrangement.''. (e) Deduction Made Permanent.--Section 224 of such Code is amended by striking subsection (h). (f) Conforming Amendment.--Section 224 of such Code is amended by striking subsection (f) and by redesignating subsection (g) as subsection (f). (g) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o ochronie napiwków: pełna płaca minimalna i stałe ulgi podatkowe\",\n  \"pl_summary\": \"Ustawa gwarantuje pracownikom otrzymującym napiwki pełną płacę minimalną wypłacaną przez pracodawcę, niezależnie od dodatków od klientów. Wprowadza również stałe zwolnienia podatkowe dla dochodów z napiwków, co realnie zwiększa domowy budżet osób pracujących w usługach.\",\n  \"pl_key_points\": [\n    \"Pracodawcy muszą płacić pełną stawkę minimalną, nie pomniejszając jej o kwotę otrzymanych przez pracownika napiwków.\",\n    \"Pracownicy zachowują wszystkie otrzymane napiwki dla siebie (możliwe jest jedynie dobrowolne dzielenie się nimi w zespole).\",\n    \"Ulga podatkowa na dochody z napiwków staje się bezterminowa, a dla małżeństw limit odliczenia wzrasta do 50 000 dolarów.\",\n    \"Obowiązkowe opłaty serwisowe w restauracjach i salonach kosmetycznych będą traktowane jak napiwki podlegające ulgom podatkowym.\",\n    \"Wprowadzono surowe kary finansowe dla pracodawców, którzy bezprawnie zabierają lub wykorzystują napiwki swoich pracowników.\"\n  ],\n  \"eng_ai_title\": \"TIP Improvement Act: Full Minimum Wage and Permanent Tax Deductions\",\n  \"eng_summary\": \"This bill ensures tipped workers receive the full federal minimum wage directly from their employers, plus their tips. It also makes tax deductions for tip income permanent and expands them for married couples to increase take-home pay.\",\n  \"eng_key_points\": [\n    \"Employers must pay the full minimum wage; they can no longer use tips to offset the base hourly rate.\",\n    \"Workers keep all their tips, though sharing tips among service staff remains an allowed practice.\",\n    \"The tax deduction for tips is now permanent, with a higher $50,000 limit for joint tax returns.\",\n    \"Service charges and automatic gratuities in hospitality and beauty sectors now count as tips for tax benefits.\",\n    \"Stricter penalties apply to employers who illegally take or use their employees' tips.\"\n  ],\n  \"de_ai_title\": \"TIP Improvement Act: Voller Mindestlohn und dauerhafte Steuererleichterungen für Trinkgelder\",\n  \"de_summary\": \"Dieses Gesetz garantiert Servicekräften den vollen gesetzlichen Mindestlohn zusätzlich zu ihren Trinkgeldern. Zudem werden Steuerabzüge für Trinkgelder dauerhaft eingeführt und für Ehepaare ausgeweitet, um das Nettoeinkommen zu erhöhen.\",\n  \"de_key_points\": [\n    \"Arbeitgeber müssen den vollen Mindestlohn zahlen, ohne Trinkgelder auf das Grundgehalt anzurechnen.\",\n    \"Beschäftigte behalten alle Trinkgelder; das Teilen unter Servicekräften bleibt jedoch weiterhin erlaubt.\",\n    \"Der Steuerabzug für Trinkgelder wird dauerhaft, mit einer Grenze von 50.000 USD für gemeinsam veranlagte Ehepaare.\",\n    \"Automatische Servicegebühren in der Gastronomie und Kosmetikbranche gelten nun steuerlich als begünstigte Trinkgelder.\",\n    \"Es wurden strenge Strafen für Arbeitgeber eingeführt, die Trinkgelder ihrer Angestellten unrechtmäßig einbehalten.\"\n  ],\n  \"fr_ai_title\": \"Loi TIP : Salaire minimum complet et déductions fiscales permanentes sur les pourboires\",\n  \"fr_summary\": \"Cette loi garantit aux travailleurs au pourboire le salaire minimum fédéral complet en plus de leurs gratifications. Elle rend également permanentes les déductions fiscales sur les pourboires et les augmente pour les couples.\",\n  \"fr_key_points\": [\n    \"Les employeurs doivent verser le salaire minimum complet sans déduire les pourboires reçus par l'employé.\",\n    \"Les employés conservent l'intégralité de leurs pourboires, le partage entre serveurs restant autorisé.\",\n    \"La déduction fiscale pour les pourboires devient permanente, avec un plafond de 50 000 $ pour les déclarations conjointes.\",\n    \"Les frais de service automatiques dans la restauration et la cosmétique sont désormais considérés comme des pourboires.\",\n    \"Des sanctions sévères sont prévues pour les employeurs qui conservent ou utilisent illégalement les pourboires.\"\n  ],\n  \"es_ai_title\": \"Ley TIP: Salario mínimo completo y deducciones fiscales permanentes para propinas\",\n  \"es_summary\": \"Esta ley garantiza que los trabajadores que reciben propinas obtengan el salario mínimo completo además de sus extras. También hace permanentes las deducciones de impuestos sobre las propinas y las amplía para parejas.\",\n  \"es_key_points\": [\n    \"Los empleadores deben pagar el salario mínimo total sin descontar las propinas del sueldo base.\",\n    \"Los trabajadores conservan todas sus propinas, aunque se permite el reparto entre el personal de servicio.\",\n    \"La deducción de impuestos por propinas es ahora permanente, con un límite de 50,000 dólares para declaraciones conjuntas.\",\n    \"Los cargos por servicio automáticos en hostelería y belleza contarán como propinas para beneficios fiscales.\",\n    \"Se establecen multas severas para los empleadores que retengan o utilicen ilegalmente las propinas de sus empleados.\"\n  ],\n  \"it_ai_title\": \"Legge TIP: Salario minimo pieno e detrazioni fiscali permanenti sulle mance\",\n  \"it_summary\": \"Questa legge garantisce ai lavoratori che ricevono mance il salario minimo federale completo oltre ai loro extra. Rende inoltre permanenti le detrazioni fiscali sulle mance e le aumenta per le coppie.\",\n  \"it_key_points\": [\n    \"I datori di lavoro devono pagare il salario minimo intero senza sottrarre le mance dalla paga base.\",\n    \"I lavoratori trattengono tutte le mance, pur restando consentita la condivisione tra il personale di servizio.\",\n    \"La detrazione fiscale per le mance diventa permanente, con un limite di 50.000 dollari per le dichiarazioni congiunte.\",\n    \"I costi di servizio automatici nel settore alberghiero e della bellezza sono ora considerati mance ai fini fiscali.\",\n    \"Sono previste sanzioni rigorose per i datori di lavoro che trattengono o utilizzano illegalmente le mance dei dipendenti.\"\n  ],\n  \"nl_ai_title\": \"TIP-wet: Volledig minimumloon en permanente belastingaftrek voor fooien\",\n  \"nl_summary\": \"Deze wet garandeert dat werknemers die fooien ontvangen het volledige minimumloon krijgen bovenop hun extra's. Ook wordt de belastingaftrek voor fooien permanent gemaakt en verhoogd voor echtparen.\",\n  \"nl_key_points\": [\n    \"Werkgevers moeten het volledige minimumloon betalen zonder fooien in mindering te brengen op het basissalaris.\",\n    \"Werknemers behouden al hun fooien, hoewel het delen van fooien onder servicepersoneel toegestaan blijft.\",\n    \"De belastingaftrek voor fooien is nu permanent, met een limiet van $50.000 voor gezamenlijke belastingaangiften.\",\n    \"Automatische servicekosten in de horeca en cosmetica tellen nu als fooien voor belastingvoordelen.\",\n    \"Er zijn zware straffen ingevoerd voor werkgevers die fooien van hun werknemers onrechtmatig inhouden.\"\n  ],\n  \"pt_ai_title\": \"Lei TIP: Salário mínimo integral e deduções fiscais permanentes para gorjetas\",\n  \"pt_summary\": \"Esta lei garante que os trabalhadores que recebem gorjetas obtenham o salário mínimo integral além dos seus extras. Também torna permanentes as deduções fiscais sobre gorjetas e as expande para casais.\",\n  \"pt_key_points\": [\n    \"Os empregadores devem pagar o salário mínimo total sem descontar as gorjetas do salário base.\",\n    \"Os trabalhadores mantêm todas as suas gorjetas, embora a partilha entre a equipa de serviço continue permitida.\",\n    \"A dedução fiscal para gorjetas passa a ser permanente, com um limite de 50.000 dólares para declarações conjuntas.\",\n    \"Taxas de serviço automáticas em hotelaria e estética passam a contar como gorjetas para benefícios fiscais.\",\n    \"Foram criadas penalidades severas para empregadores que fiquem ou utilizem ilegalmente as gorjetas dos funcionários.\"\n  ],\n  \"category\": [\"Labor\", \"Taxes\", \"Economy\"]\n}"
    }
  ]
}