A bill to repeal the provision of the Tax Reform Act of 1986 which added a penalty on underpayments of income tax attributable to overstatement of pension liabilities.

referredUnited States· United States Congress· EN

Introduced

9 February 1987

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Tax Reform Act of 1986 to repeal the penalty on underpayments of income tax attributable to the overstatement of pension liabilities. Specifies that the Internal Revenue Code shall be applied and administered as if such provision had not been enacted.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 9 February 1987
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/1048
Open data entity: https://api.congress.gov/v3/bill/100/hr/1048