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
Introduced
2014-07-31
Latest action
2014-07-31 · Introduced in House

Subjects

Administrative law and regulatory procedures
Department of the Treasury
Internal Revenue Service (IRS)
Tax administration and collection, taxpayers
Taxation
Employment taxes
Food industry and services