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

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.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5341 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                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.


_______________________________________________________________________


                    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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.
                                 <all>