US HB5341 | 2013-2014 | 113th Congress
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on July 31 2014 - 25% progression, died in committee
Action: 2014-07-31 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on July 31 2014 - 25% progression, died in committee
Action: 2014-07-31 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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.
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.
Sponsors
| Rep. Pete Gallego [D-TX] |
History
| Date | Chamber | Action |
|---|---|---|
| 2014-07-31 | House | Referred to the House Committee on Ways and Means. |
Subjects
Administrative law and regulatory procedures
Department of the Treasury
Employment taxes
Food industry and services
Internal Revenue Service (IRS)
Tax administration and collection, taxpayers
Taxation
Department of the Treasury
Employment taxes
Food industry and services
Internal Revenue Service (IRS)
Tax administration and collection, taxpayers
Taxation
US Congress State Sources
| Type | Source |
|---|---|
| Summary | https://www.congress.gov/bill/113th-congress/house-bill/5341/all-info |
| Text | https://www.congress.gov/113/bills/hr5341/BILLS-113hr5341ih.pdf |
