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H.R. 5341

BillFederalHouseIn Committee
To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.
About This Bill
Committee
Latest Action · July 31, 2014
Referred to the House Committee on Ways and Means.
Congress
113th (2013–2015)
Introduced
July 31, 2014
Cosponsors (0)
None
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Summary

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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.

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