Page:United States Statutes at Large Volume 79.djvu/425

 79 STAT. ]

PUBLIC LAW 89-97-JULY 30, 1965

statements shall be furnished by the employee under such regulations, at such other times before such lOth day, and in such form and manner, as may be prescribed by the Secretary or his delegate. "(b) STATEMENTS FURNISHED BY EMPLOYERS.—If the tax imposed by section 3101 with respect to tips reported by an employee pursuant to subsection (a) exceeds the tax which can be collected by the employer pursuant to section 3102, the employer shall furnish to the employee a written statement showing the amount of such excess. The statement required to be furnished pursuant to this subsection shall be furnished at such time, shall contain such other information, and shall be in such form as the Secretary or his delegate may by regulations prescribe. When required by such regulations, a duplicate of any such statement shall be filed with the Secretary or his delegate." (B) Section 6652(b) of such Code (relating to failure to file information returns) is amended by inserting after "income tax withheld)," the following: "and in the case of each failure to furnish a statement required by section 6053(b) (relating to statements furnished by employers with respect to tips),". (C) Section 6674 of such Code (relating to fraudulent statement or failure to furnish statement to employee] is amended by striking out "6051" each place it appears and inserting in lieu thereof "6051 or 6053(b)". ^ ^^ ^ (D) The table of sections for such subpart G is amended by adding at the end thereof the following: "Sec. 6053. Reporting of tips." (3) Section 6652 of such Code (relating to failure to file certain information returns) is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: "(c) FAILURE To EEPORT T I P S. — I n the case of failure by an employee to report to his employer on the date and in the manner prescribed therefor any amount of tips required to be so reported by section 6053(a) which are wages (as defined in section 3121(a)), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be paid by the employee, in addition to the tax imposed by section 3101 with respect to the amount of tips which he so failed to report, an amount fequal to 50 percent of such tax." (f) The amendments made by this section shall apply only with respect to tips received by employees after 1965.

385

Post, p. 39 5. 26 USC 3102.

H l"^^^ ^^l ^"^'^* 68A Stat. 8 28. 26 USC 6674.

o^'^il^^^^nlV 26 USC 6051.

^6 USC*3m' ^°^'' P- ^^S.

I N C L U S I O N OP ALASKA AMONG STATES PERMITTED TO DIVIDE THEIR RETIREMENT SYSTEMS

SEC. 314. The first sentence of section 218(d)(6)(C) of the Social Security Act is amended by inserting "Alaska," before "California". \l ^*|^- ^^^g^^ADDITIONAL PERIOD FOR ELECTING COVERAGE UNDER DIVIDED RETIREMENT SYSTEM

SEC. 315. The first sentence of section 218(d)(6)(F) of the Social Security Act is amended by striking out "1963" and inserting in lieu,Jof*f*'ii°^^' thereof "1967". 42 USC fis.

�