HR 5341 · 113th Congress · Taxation

To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.

Introduced 2014-07-31· Sponsored by Rep. Gallego, Pete P. [D-TX-23]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2014-07-31)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

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