HR 3523 · 98th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to repeal the provisions enacted by the Tax Equity and Fiscal Responsibility Act of 1982 which require certain restaurants to allocate as tips received by the employees a portion of the gross receipts of the restaurant and to report such allocation to the Internal Revenue Service.
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1983-07-12)
Plain Language Summary
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Amends the Internal Revenue Code to repeal provisions which require the reporting and allocation of income from tips. Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the requirement for a study of tip reporting compliance.…
Summarized by Claude AI · Non-partisan · For informational purposes only