To overrule United States v. Fior D'Italia, Inc.

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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

R HefleySponsor

No cosponsors.

States that the Internal Revenue Code shall be applied without regard to the Supreme Court's decision in United States v.

What it does: CRS summary · Introduced in House · Jan 7, 2003

States that the Internal Revenue Code shall be applied without regard to the Supreme Court's decision in United States v. Fior D'Italia (which permitted use of the aggregate estimation method when calculating an employer's total Federal Insurance Contribution Act (FICA) liability for tips received by employees rather than basing FICA liability on each employee's actual tips).

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: To overrule United States v. Fior D'Italia, Inc.

Latest action (Jan 7, 2003): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Jan 7, 2003

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.