HR 118 · 108th Congress · Taxation

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

Introduced 2003-01-07· Sponsored by Rep. Hefley, Joel [R-CO-5]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2003-01-07)

Plain Language Summary

[AI summary unavailable — showing source text] 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).…

Summarized by Claude AI · Non-partisan · For informational purposes only