A bill to amend the Internal Revenue Code of 1954 to repeal the provisions enacted by the Tax Equity and Fiscal Responsibility Act of 1982 which require certain restaurants to allocate as tips received by the employees a portion of the gross receipts of the restaurant and to report such allocation to the Internal Revenue Service.

referredUnited States· United States Congress· EN

Introduced

12 July 1983

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to repeal provisions which require the reporting and allocation of income from tips. Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the requirement for a study of tip reporting compliance.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 12 July 1983
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/98th-congress/house-bill/3523
Open data entity: https://api.congress.gov/v3/bill/98/hr/3523