Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. A, sec. 8213

DETERMINATION OF CREDIT FOR CERTAIN TAXES PAID WITH RESPECT TO EMPLOYEE CASH TIPS.

EnactedYear: 2007Length: 57 wordsOfficial source
SEC. 8213. DETERMINATION OF CREDIT FOR CERTAIN TAXES PAID WITH RESPECT TO EMPLOYEE CASH TIPS.(a) In General.—Subparagraph (B) of section 45B(b)(1) is amended by inserting “as in effect on January 1, 2007, and” before “determined without regard to”.(b) Effective Date.—The amendment made by this section shall apply to tips received for services performed after December 31, 2006.
Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. A, sec. 8213: DETERMINATION OF CREDIT FOR CERTAIN TAXES PAID WITH RESPECT TO EMPLOYEE CASH TIPS. | Justis AI