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  <bill>
    <number>5341</number>
    <updateDate>2023-01-11T13:25:52Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:25:52Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2014-07-31</introducedDate>
    <congress>113</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. GALLEGO:H.R. 5341.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, which allows Congress to lay andcollect taxes, duties, imposts, and excises, to pay the debtsand provide for the common defense and general welfare.[Page H7186]</pre>]]></constitutionalAuthorityStatementText>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
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            <name>Referred to</name>
            <date>2014-07-31T13:09:00Z</date>
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      <item>
        <actionDate>2014-07-31</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2014-07-31</actionDate>
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    <sponsors>
      <item>
        <bioguideId>G000572</bioguideId>
        <fullName>Rep. Gallego, Pete P. [D-TX-23]</fullName>
        <firstName>Pete</firstName>
        <lastName>Gallego</lastName>
        <party>D</party>
        <state>TX</state>
        <middleName>P.</middleName>
        <district>23</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Administrative law and regulatory procedures</name>
        </item>
        <item>
          <name>Department of the Treasury</name>
        </item>
        <item>
          <name>Employment taxes</name>
        </item>
        <item>
          <name>Food industry and services</name>
        </item>
        <item>
          <name>Internal Revenue Service (IRS)</name>
        </item>
        <item>
          <name>Tax administration and collection, taxpayers</name>
        </item>
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        <name>Taxation</name>
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        <actionDate>2014-07-31</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2014-09-26T18:48:02Z</updateDate>
        <text><![CDATA[ <p>Prohibits the Secretary of the Treasury&nbsp;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. </p>]]></text>
      </summary>
    </summaries>
    <title>To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.</title>
    <titles>
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        <titleType>Display Title</titleType>
        <title>To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
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        <type>Introduced in House</type>
        <date>2014-07-31T04:00:00Z</date>
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            <url>https://www.govinfo.gov/content/pkg/BILLS-113hr5341ih/xml/BILLS-113hr5341ih.xml</url>
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    <latestAction>
      <actionDate>2014-07-31</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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