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H.R. 5341House113th Congress (2013-2015)In 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.

Sponsored by Pete P. GallegoRep. Pete P. Gallego (D-TX)
Introduced July 31, 2014

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 31, 2014

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HouseIntro Referral

Introduced in House

July 31, 2014

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 31, 2014

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Introduced in HouseIssued July 31, 2014

I

113th CONGRESS

2d Session

H. R. 5341

IN THE HOUSE OF REPRESENTATIVES

July 31, 2014

Mr. Gallego introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To delay for 1 year the application of Revenue Ruling 2012–18 with respect to the characterization of payments as tips or service charges.

1.

Delay in application of Revenue Ruling 2012–18 with respect to characterization of tips or service charges

The Secretary of the Treasury shall not apply Revenue Ruling 2012–18 (or any other similar guidance) for purposes of determining whether any payment made before January 1, 2015, is a tip as opposed to a service charge.