There is one summary for H.R.5445. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/24/2002)

Tip Tax Fairness Act of 2002 - Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from issuing a notice and demand to an employer for Social Security taxes with respect to tips received by an employee until the Secretary has determined the amount of tips received by the employee.