H.R. 5341 — To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.

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.

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Legislative Actions

2014-07-31
Introduced in House
2014-07-31
Introduced in House
2014-07-31
Referred to the House Committee on Ways and Means.

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

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