Implementation Center · Step 5 of 6
Document the policy
A written internal policy is what ties the rule, the POS configuration, employee training, and customer communication together, and gives the business something concrete to point to later. This page explains why that matters and what it typically covers.
H.R. 10167 — Passed Congress. Passed House and Senate. Awaiting presentation to the President. Last verified 2026-09-29. Track current status
Why write it down
The federal safe harbor in Section 4 protects adherence to the Section 3 method. Primary source Adherence is easier to demonstrate when it is documented: what rule the business follows, how it is configured, and what happened when something deviated from the default. Centsless analysis A policy is not a legal filing, it is an internal reference document.
Suggested components
Effective date
When the policy takes effect at each location. Implementation consideration
Applicable locations
Which locations the policy covers, if the business operates more than one. Implementation consideration
Qualifying transactions
Which transactions are cash and eligible for rounding, per the bill's covered-amount definition. Implementation consideration
POS configuration
How the point-of-sale system is configured to apply rounding, referencing the questions verified in Configure the POS. Implementation consideration
Employee procedures
What cashiers and managers are expected to do, referencing the training in Train Employees. Implementation consideration
Customer communication
What signage, receipt language, and FAQ content is in use, referencing Communicate with Customers. Implementation consideration
Exceptions
Any situations where rounding does not apply, such as excluded payment methods or locations still awaiting configuration. Implementation consideration
Reconciliation
How rounding adjustments are reconciled against exact-cent totals in accounting records. Implementation consideration
Audit and documentation practices
What records are retained to show the rule applied and when. Implementation consideration
Review schedule
When the policy will be reviewed, particularly as the federal bill's status changes. Implementation consideration
Records that support the policy
A per-transaction record that can show the rule applied gives the policy something to stand on. Fields a business may want to capture include: Implementation consideration
- Exact transaction amount
- Tax amount
- Covered amount and basis
- Tender
- Jurisdiction
- Rule and version applied
- Effective date
- Authority
- Rounding adjustment
- Final cash settlement
- Decision timestamp
- Reason the rule applied
- Evidence classification
This list reflects planning considerations informed by the bill's structure, not a record-keeping format the bill itself specifies. Centsless analysis
Next: draft the policy
A fill-in outline built around these components is available on the Cash Rounding Policy Template page. It is provided for operational planning and does not constitute legal advice.