Right under the Minimum wage provisions which is also ON THE BOTTOM of this Estate Tax revision bill.
http://www.rules.house.gov/109_2nd/text/etetra/THOMAS_172_xml.pdfSEC. 401. MINIMUM WAGE.
Section 6(a)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)) is amended to read as follows:
`(1) except as otherwise provided in this section, not less than--
`(A) $5.15 an hour beginning September 1, 1997;
`(B) $5.85 an hour, beginning on January 1, 2007;
`(C) $6.55 an hour, beginning June 1, 2008; and
`(D) $7.25 an hour, beginning June 1, 2009;'.
SEC. 402. TIPPED WAGE FAIRNESS.
Section 3(m) of the Fair Labor Standards Act of 1938 (29 U.S.C. 203(m)) is amended--
(1) by redesignating paragraphs (1) and (2) as subparagraphs (A) and (B), respectively;
(2) by striking `Wage' paid to any employee' and inserting `(1) `Wage' paid to any employee';
(3) in subparagraph (B) (as so redesignated), by inserting before the period the following: `: Provided, That the tips shall not be included as part of the wage paid to an employee to the extent that they are excluded therefrom under the terms of a bona fide collective bargaining agreement applicable to the particular employee'; and
(4) by adding at the end of the following:
`(2) Notwithstanding any other provision of this Act, any State or political subdivision of a State which on or after the date of enactment of the Estate Tax and Extension of Tax Relief Act of 2006 excludes all of a tipped employee's tips from being considered as wages in determining if such tipped employee has been paid the applicable minimum wage rate, may not establish or enforce the minimum wage rate provisions of such law, ordinance, regulation, or order in such State or political subdivision thereof with respect to tipped employees unless such law, ordinance, regulation, or order is revised or amended to permit such employee to be paid a wage by the employee's employer in an amount not less than an amount equal to--
`(A) the cash wage paid such employee which is required under such law, ordinance, regulation, or order on the date of enactment of the Estate Tax and Extension of Tax Relief Act of 2006; and
`(B) an additional amount on account of tips received by such employee which amount is equal to the difference between the cash wage described in subparagraph (A) and the minimum wage rate in effect under such law, ordinance, regulation, or order, or the minimum wage rate in effect under section 6(a), whichever is higher.'.
Passed the House of Representatives July 29 (legislative day, July 28), 2006.