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HR 2658 105th Congress House Taxation Agriculture and Food Commerce Food service employees Government Operations and Politics Government and business Income tax Labor and Employment Personal income tax Restaurants Tax administration Tax auditing Tax evasion Tipping

To amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of audit to compel agreement with the Tip Reporting Alternative Commitment or the Tip Rate…

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To amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of audit to compel agreement with the Tip Reporting Alternative Commitment or the Tip Rate Determination Agreement.

Introduced: October 9, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 9, 1997
Referred to the House Committee on Ways and Means.
Oct 9, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now October 9, 1997

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1274 Identical bill A bill to amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of aud…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Aderholt, Robert B.
Alabama · Feb 4, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2658: To amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of audit to compel agreement with the Tip Reporting Alternative Commitment or the Tip Rate Determination Agreement.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2658/
MLA
"H.R. 2658: To amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of audit to compel agreement with the Tip Reporting Alternative Commitment or the Tip Rate Determination Agreement.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2658/.
Bluebook (legal)
H.R. 2658, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2658/.
Markdown link
[H.R. 2658: To amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of audit to compel agreement with the Tip Reporting Alternative Commitment or the Tip Rate Determination Agreement.](https://openamerica.io/bill/105-HR-2658/)
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