H.R. 5341 · 113th Congress
To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of…
Full title
To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
GallegoSponsorNo cosponsors.
Prohibits the Secretary of the Treasury from applying Revenue Ruling 2012-18 (or any similar guidance) for purposes of determining whether any payment made before January 1, 2015, is a tip as opposed to a service charge.
What it does: CRS summary · Introduced in House · Jul 31, 2014
Prohibits the Secretary of the Treasury from applying Revenue Ruling 2012-18 (or any similar guidance) for purposes of determining whether any payment made before January 1, 2015, is a tip as opposed to a service charge.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.
Latest action (Jul 31, 2014): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jul 31, 2014
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.