The Payout Criterion for the Contract encompasses the Expiration Values that a bill has become law which: (1) Changes the definition of tips in the Internal Revenue Code so they are not considered income at all; (2) Continue to define tips as income, but provide for a tax exemption or exclusion; or (3) Continue to define tips as income and initially include tips in taxable income, but provide for a deduction when the taxpayer files their taxes in the spring.