A bill to amend certain provisions of the Internal Revenue Code of 1954 relating to the reporting of tips in the case of certain food and beverage establishments.

Summary

Amends the Internal Revenue Code to provide for the reporting of tips by large food or beverage establishments in lieu of allocation requirements if reported tips do not equal eight percent of gross receipts. Allows for a reduction of such percentage under certain circumstances.

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

Timeline

1. 8 November 1983

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 8 November 1983

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 10 November 1983

   Committee

   Committee on Finance requested executive comment from OMB, Treasury Department.

   Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

• Introduced in Senate

  summary · EN · 8 November 1983

  Open at official source

Sponsors

• Sen. Heflin, Howell [D-AL] · D · Sponsor
• Sen. Huddleston, Walter (Dee) [D-KY] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → A bill to amend certain provisions of the Internal Revenue Code of 1954 relating to the reporting of tips in the case of certain food and beverage establishments.