To amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of the book income preference under the minimum tax.

referredUnited States· United States Congress· EN

Introduced

1 March 1989

Last action

1 March 1989 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Sen. Dorgan, Byron L. [D-ND], Rep. Smith, Virginia [R-NE-3], Rep. Montgomery, G. V. (Sonny) [D-MS-3], Rep. Evans, Lane [D-IL-17], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Stangeland, Arlan [R-MN-7], Rep. Kastenmeier, Robert W. [D-WI-2], Rep. Hefner, W. G. (Bill) [D-NC-8], Rep. Weber, Vin [R-MN-2], Rep. McCloskey, Frank [D-IN-8], Rep. Staggers, Harley O., Jr. [D-WV-2], Rep. Flippo, Ronnie G. [D-AL-5], Rep. Horton, Frank J. [R-NY-29], Del. Fauntroy, Walter E. [D-DC-At Large], Sen. Thomas, Craig [R-WY], Rep. Gunderson, Steve [R-WI-3], Rep. Stallings, Richard H. [D-ID-2], Rep. English, Glenn [D-OK-6], Rep. Martin, Lynn M. [R-IL-16], Rep. Sarpalius, Bill [D-TX-13], Sen. Johnson, Tim [D-SD], Rep. Boehlert, Sherwood [R-NY-24], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. Shumway, Norman D. [R-CA-14], Rep. Chapman, Jim [D-TX-1], Rep. DeFazio, Peter A. [D-OR-4], Rep. Kolbe, Jim [R-AZ-8], Rep. Slattery, Jim [D-KS-2], Rep. Clinger, William F., Jr. [R-PA-5]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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Summary

Amends the Internal Revenue Code to exclude allocations in the nature of patronage dividends when determining net book income of rural telephone and electric cooperatives for purposes of the minimum tax.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1 March 1989
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
1 March 1989
Introduced
Introduced in House
Source: IntroReferral
1 March 1989
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · — · Download file

Documents

2 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN
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Introduced in House
summary · EN · 1 March 1989
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to ← A bill to amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of the book income preference under the minimum tax.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/101st-congress/house-bill/1193
Open data entity: https://api.congress.gov/v3/bill/101/hr/1193
us · 101-hr-1193 · source updated 7 February 2024