Page:United States Statutes at Large Volume 96 Part 1.djvu/647

 PUBLIC LAW 97-248—SEPT. 3, 1982

96 STAT. 605

"(C) which normally employed more than 10 employees on a typical business day during the preceding calendar year. For purposes of subparagraph (C), rules similar to the rules of subsections (a) and (h) of section 52 shall apply under regulations prescribed by the Secretary. "(5) EMPLOYER NOT TO BE LIABLE FOR WRONG ALLOCATIONS.—

The employer shall not be liable to any person if any amount is improperly allocated under paragraph (3)(B) if such allocation is done in accordance with the regulations prescribed under paragraph (3)(B). "(6) NoNALLOCABLE RECEIPTS DEFINED.—For purposes of this subsection, the term 'nonallocable receipts' means receipts which are allocable to— "(A) carry out sales, or "(B) services with respect to which a service charge of 10 percent or more is added. "(7) APPLICATION TO NEW BUSINESSES.—The Secretary shall prescribe regulations for the application of this subsection to new businesses." (b) PENALTY FOR FAILURE TO FURNISH STATEMENT.—Subparagraph

(D) of section 6678(3) is amended by striking out "section 6053(b)" 95 Stat. 343. and inserting in lieu thereof "subsection (b) or (c) of section 6053(c)." (c) STUDY OF TIP COMPLIANCE.—The Secretary of the Treasury or

his delegate shall submit before January 1, 1987, to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate a report with respect to tip compliance in the food and beverage service industry. Such study shall include, but not be limited to, an analysis of tipping patterns, tip-sharing arrangements, and tip compliance patterns. (d) CONFORMING AMENDMENT.—The last sentence of section 6001 (relating to notice or regulations requiring records, statements, and special returns) is amended by inserting ", records necessary to comply with section 6053(c)," after "charge receipts". (e) EFFECTIVE DATES.—

(1) IN GENERAL.—The amendments made by this section shall apply to calendar years beginning after December 31, 1982. (2) SPECIAL RULE FOR 1983.—For purposes of section 6053(c) of the Internal Revenue Code of 1954, in the case of payroll periods ending before April 1, 1983, an employer must only report with respect to such periods— (A) amounts described in subparagraphs (A), (B), (C), and (D) of section 6053(c)(1) of such Code, and (B) the name, and identification number, wages paid to, and tips reported by, each tipped employee.

Report to congressional committees. 26 USC 6053 note.

26 USC 6001.

26 USC 6053 note.

PART II—PROVISIONS TO IMPROVE REPORTING GENERALLY SEC. 315. INCREASED PENALTIES FOR FAILURE TO FILE INFORMATION RETURN OR TO FURNISH STATEMENT. (a) IN GENERAL.—Subsection (a) of section 6652 (relating to failure to file certain information returns, etc.) is amended to read as follows: "(a) RETURNS RELATING TO INFORMATION AT SOURCE, PAYMENTS OF DIVIDENDS, ETC., AND CERTAIN TRANSFERS OF STOCK.—

26 USC 6652.

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