H.R. 5341 — Introduced in House

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.