; and . (2) Definition of tipped employee Section 3(t) of such Act ( 29 U.S.C. 203(t) ) is amended by striking he customarily and regularly receives more than $30 a month in tips and inserting the employee customarily and regularly receives for each month an amount in tips equal to (or in excess of) the difference between the total cash wages paid to the employee under subsection (m)(2)(A)(i) for such month and the total wages that would have been paid to the employee for the hours worked in such month pursuant to the minimum wage in effect under section 6(a)(1) but for subsection (m)(2), except that an employee shall not be considered a tipped employee for any workweek in which the employee spends more than 20 percent of the employee’s hours of employment performing duties related to the employee’s occupation for which the employee does not directly receive tips . 3. Requirements relating to retention and pooling of tips (a) Treatment of certain amounts as tips Section 3(m)(2) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203(m)(2) ) is amended— (1) by redesignating subparagraphs (A) and (B) as subparagraphs (B) and (C), respectively