EMPLOYER’S DUTIES IN CONNECTION WITH THE RECORDING AND REPORTING OF TIPS.

SEC. 2111. EMPLOYER’S DUTIES IN CONNECTION WITH THE RECORDING AND REPORTING OF TIPS. (a) Suspension of Rulings.— Until January 1, 1979, the law with respect to the duty of an employer under section 6041 (a) of the Internal Revenue Code of 1954 to report charge account tips of employees to the Internal Revenue Service (other than charge account tips included in statements furnished to the employer under section 6053 (a) of such Code) shall be administered— (1) without regard to Revenue Rulings 75–400 and 76–231, and (2) in accordance with the manner in which such law was administered before the issuance of such rulings. (b) Effective Date.—This section shall take effect on January 1, 1976.