Summary: S.1274 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for S.1274. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (10/08/1997)

Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from using the threat of an examination or issuing a summons to compel a taxpayer to agree to or sign the Tip Reporting Commitment Agreement or the Tip Rate Determination Agreement.