To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5341.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. GALLEGO, as printed in the Congressional Record (Page H7186):
  Article 1, Section 8, which allows Congress to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defense and general welfare.
  Source: Congress.gov, record updated January 3, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  172 characters

  Congress.gov bill record

  H.R. 5341, 113th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/113/hr/5341

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 23, 2026

  Stored copy, SHA-256 of the file

  735a35f2d56c1adbca9978a6f7bde7a4c3a03e42d91c453fa9f339e23f67d1c4

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of January 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 5341, last updated January 3, 2025. PORKER’s copy was retrieved September 23, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.