Amends existing law to provide certain provisions regarding cash rounding.

This legislation provides cash rounding guidance for goods and services when purchasers pay in cash and there are no pennies available for change. The U.S. Treasury stopped minting the penny (coin) on November 12, 2025, and supply of the penny is diminishing. Non cash payments, such as electronic payment by credit and debit cards will not be affected and will still be paid to the nearest cent. Taxes shall be computed on the total pricebeforeroundingoccurs. Thisguidanceforcashroundingisoptional,butrepresentsindustrybestpractices.