United States · Bill · S
S. 1274 (105th)
A bill to amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of audit to compel agreement with the Tip Reporting Alternative Commitment or the Tip Rate Determination Agreement.
Introduced
8 October 1997
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from using the threat of an examination or issuing a summons to compel a taxpayer to agree to or sign the Tip Reporting Commitment Agreement or the Tip Rate Determination Agreement.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 8 October 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 8 October 1997
Introduced in Senate
summary · EN · 8 October 1997
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/1274
- Open data entity: https://api.congress.gov/v3/bill/105/s/1274