# Credit for Employer Social Security Taxes Paid on Employee Tips
> **IRS** · Removal of temporary regulations. · Published 1996-12-20 · Effective 1994-01-01 · 61 FR 67212
## Document
- **Document number:** 96-32249
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 67212
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-12-20
- **Effective date:** 1994-01-01
- **Treasury docket:** TD 8699
## Abstract

This document removes the temporary regulations pertaining to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments. The temporary regulations were published in the Federal Register on December 23, 1993. Statutory changes made by the Small Business Job Protection Act of 1996 have made these temporary regulations obsolete.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/20/96-32249/credit-for-employer-social-security-taxes-paid-on-employee-tips)
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