States that the Internal Revenue Code shall be applied without regard to the Supreme Court's decision in United States v. Fior D'Italia (which permitted use of the aggregate estimation method when calculating an employer's total Federal Insurance Contribution Act (FICA) liability for tips received by employees rather than basing FICA liability on each employee's actual tips).
Actions
Jul 11, 2002
Introduced in House
Jul 11, 2002
Referred to the House Committee on Ways and Means.