(1) The amount of any tax imposed upon an employee and paid by an employer pursuant to sections 3121(a)(6) and 3306(b)(6) of the Internal Revenue Code.
(2) Tips reported by the employer pursuant to section 3306 of the Internal Revenue Code. [Amended by 1981 c.77 §9; 1983 c.508 §4; 1985 c.507 §2; 2007 c.614 §18]