Restaurants & Food Service

Section 2(a) creates a deduction for qualified tips received by workers in eligible service sectors, which includes restaurant servers and food service workers who customarily receive tips. This provides a tax benefit to low- and moderate-income earners in these industries, directly supporting workers and potentially reducing labor cost pressures for employers.

Section 2(a)(1) creates a deduction for qualified tips received by individuals in occupations that traditionally receive tips, which includes restaurant servers, bartenders, and other food service workers. Section 2(c)(1) defines qualified tips as cash tips received in such occupations, and Section 2(a)(2) requires the Treasury to publish a list of traditionally tipped occupations, which will include food service roles. This reduces taxable income for tipped employees in restaurants and food ser

Section 2 amends the Fair Labor Standards Act to revise the definition of 'tipped employee', allowing employers to determine work periods for tip credit calculations (e.g., daily, weekly, biweekly, monthly, or per pay period). This provides flexibility to employers in the restaurant and food service industry, where tipped employees are prevalent, potentially reducing administrative burden and labor costs, thus benefiting the industry.

Section 2(a) transfers $160 million from the Travel Promotion Fund to Brand USA, which promotes international tourism to the USA, benefiting industries reliant on tourism such as restaurants and food service.

Section 2(1) defines 'Delivery platform or delivery services provider' to include entities that facilitate online sale or delivery of food from a retail food store, and Section 2(2)-(3) amend SNAP to permit benefits to pay for delivery fees, expanding market for food delivery services used by restaurants and food-service operators.

Section 2(a) transfers $160 million from the Travel Promotion Fund to Brand USA, which promotes international tourism to the USA, benefiting industries reliant on tourism such as restaurants and food service.

Section 3 clarifies joint employment standards for franchisors, reducing liability risk for franchise business models. This benefits industries reliant on franchising, including restaurants and food service (e.g., McDonald's, Yum Brands, Starbucks).

Restaurants and food service are part of the retail ecosystem affected by organized theft; the bill's focus on combating organized retail crime includes protection for consumable goods like food (Findings (10) mentions targeting consumable goods including agriculture, food products).

Section 2(a)(1)(F) includes 'dining on a farm' as an agritourism experience, and Section 3(c)(d)(4) directs promotion of direct sales, which encompasses on-farm dining and food service.

Section 2(b) states the report will cover reuse and refill systems for 'food service' among other sectors, indicating potential benefit to restaurants and food service operators through guidance or support for adopting such systems.

Section 2(c)(1) prevents the President from imposing duties or tariff-rate quotas on imported articles, which could benefit restaurants and food service importers (e.g., food ingredients, kitchen equipment, disposables) by avoiding tariffs on foreign supplies.

Section 208(b)(1)(B)(ii) includes 'nutritional services' as part of supportive services eligible for streamlined review, potentially increasing federal funding for meal programs in housing settings, benefiting food service contractors and restaurant chains that provide congregate meals.

Section 2(b) defines produce prescription as a benefit for purchase of fruits and vegetables, which could increase demand for fresh produce used in food service, though indirect.

Section 3(b)(2) implies engagement with local communities, which includes restaurants and food services that would see an increase in demand due to the events.