Page:United States Statutes at Large Volume 96 Part 1.djvu/645

 PUBLIC LAW 97-248—SEPT. 3, 1982 (c) EFFECTIVE DATE.—The amendments made by this section shall apply to payments and sales made after December 31, 1982.

96 STAT. 603 26 USC 6041A ^°^-

SEC. 313. STATE AND LOCAL INCOME TAX REFUNDS.

(a) IN GENERAL.—Subpart B of part III of subchapter A of chapter 61 (relating to information concerning transactions with other persons) is amended by adding at the end thereof the following new section: "SEC. 6050E. STATE AND LOCAL INCOME TAX REFUNDS.

26 USC 6050E.

"(a) REQUIREMENT OF REPORTING.—Every person who, with respect to any individual, during any calendar year makes payments of refunds of State or local income taxes (or allows credits or offsets with respect to such taxes) aggregating $10 or more shall make a return according to forms or regulations prescribed by the Secretary setting forth the aggregate amount of such payments, credits, or offsets, and the name and address of the individual with respect to whom such payment, credit, or offset was made. "(b) STATEMENTS TO B E FURNISHED TO INDIVIDUALS WITH RESPECT

TO WHOM INFORMATION Is FURNISHED.—Every person making a

return under subsection (a) shall furnish to each individual whose name is set forth in such return a written statement showing— "(1) the name of the State or political subdivision thereof, and "(2) the aggregate amount shown on the return of refunds, credits, and offsets to the individual. The written statement required under the preceding sentence shall be furnished to the individual during January of the calendar year following the calendar year for which the return under subsection (a) was made. "(c) PERSON DEFINED.—For purposes of this section, the term 'person' means the officer or employee having control of the payment of the refunds (or the allowance of the credits or offsets) or the person appropriately designated for purposes of this section." (b) CONFORMING AMENDMENT.—The table of sections for subpart B of part III of subchapter A of chapter 61 is amended by adding at the end thereof the following new item: "Sec. 6050E. State and local income tax refunds." EFFECTIVE DATE.—The amendments made

(c) by this section shall apply to payments of refunds, and credits and offsets made, after December 31, 1982.

26 USC 6050E note.

SEC. 314. EMPLOYER REPORTING WITH RESPECT TO TIPS.

(a) IN GENERAL.—Section 6053 (relating to reporting of tips) is 26 USC 6053. amended by adding at the end thereof the following new subsection: "(c) REPORTING REQUIREMENTS RELATING TO CERTAIN LARGE FOOD O BEVERAGE ESTABLISHMENTS.— R "(1) REPORT TO SECRETARY.—In the case of a large food or

beverage establishment, each employer shall report to the Secretary, at such time and manner as the Secretary may prescribe by regulation, the following information with respect to each calendar year: "(A) The gross receipts of such establishment from the provision of food and beverages (other than nonallocable receipts). "(B) The aggregate amount of charge receipts (other than nonallocable receipts).

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