To overrule United States v. Fior D'Italia, Inc.

Summary

Official

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).

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Bill Progress

Bill has been introduced and assigned a number

Introduced(1/7/03)

Committee

Passed House

Passed Senate

President

Law