H.R. 5341 · 113th Congress
To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.
- Stage
- In committee
- Sponsor
- Pete Gallego
- Introduced
- 2014-07-31
- Latest action
- 2014-07-31 · Introduced in House
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.