United States · Bill · HR
H.R. 1347 (100th)
A bill to amend the Internal Revenue Code of 1986 to permit expenses incurred in filing withholding certificates to be deductible whether or not the individual itemizes his deductions, and for other purposes.
Introduced
3 March 1987
Last action
3 March 1987 · Introduced
Status
Referred to House Committee on Ways and Means.
Sponsors
Rep. Buechner, Jack [R-MO-2], Rep. Upton, Fred [R-MI-6], Rep. Coble, Howard [R-NC-6], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Dornan, Robert K. [R-CA-46], Rep. Roe, Robert A. [D-NJ-8], Rep. de la Garza, E. [D-TX-15], Sen. Smith, Bob [R-NH], Rep. Daniel, W. C. (Dan) [D-VA-5], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Horton, Frank J. [R-NY-29], Rep. Feighan, Edward F. [D-OH-19], Sen. Inhofe, James M. [R-OK], Rep. Emerson, Bill [R-MO-8], Rep. Vander Jagt, Guy [R-MI-9], Rep. Nielson, Howard C. [R-UT-3], Sen. Roberts, Pat [R-KS], Rep. Bentley, Helen Delich [R-MD-2], Sen. Lott, Trent [R-MS], Rep. Rhodes, John J., III [R-AZ-1], Rep. Stump, Bob [R-AZ-3], Rep. Hastert, J. Dennis [R-IL-14], Rep. Frost, Martin [D-TX-24], Rep. Davis, Jack [R-IL-4], Rep. Frenzel, Bill [R-MN-3], Rep. Lancaster, H. Martin [D-NC-3], Rep. DioGuardi, Joseph J. [R-NY-20], Rep. Martin, Lynn M. [R-IL-16], Rep. McKinney, Stewart B. [R-CT-4], Rep. Saiki, Patricia [R-HI-1], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Saxton, Jim [R-NJ-3], Rep. Lightfoot, Jim [R-IA-3], Rep. Martin, David O'B. [R-NY-26], Rep. Lipinski, William O. [D-IL-3], Rep. Henry, Paul B. [R-MI-5], Rep. Torres, Esteban Edward [D-CA-34], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Martinez, Matthew G. [D-CA-31], Sen. Boxer, Barbara [D-CA], Rep. Neal, Stephen L. [D-NC-5], Rep. Hall, Ralph M. [R-TX-4], Rep. Shumway, Norman D. [R-CA-14], Sen. Bunning, Jim [R-KY], Rep. Packard, Ron [R-CA-48], Rep. Howard, James J. [D-NJ-3], Rep. Smith, Christopher H. [R-NJ-4], Rep. Vucanovich, Barbara F. [R-NV-2]
Subjects
Taxation
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to allow a deduction for expenses related to preparation of withholding certificates. Requires that a person who filed such certificate knew it to be false or fraudulent before the imposition of civil penalties. Establishes a transition period for imposition of such penalties.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
3 March 1987
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
3 March 1987
Introduced
Introduced in House
Source: IntroReferral
3 March 1987
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Leesvertaling
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Introduced in House
summary · EN · 3 March 1987
Sponsors
- Rep. Buechner, Jack [R-MO-2] · R · Sponsor
- Rep. Upton, Fred [R-MI-6] · R · Sponsor
- Rep. Coble, Howard [R-NC-6] · R · Sponsor
- Rep. Lagomarsino, Robert J. [R-CA-19] · R · Sponsor
- Rep. Dornan, Robert K. [R-CA-46] · R · Sponsor
- Rep. Roe, Robert A. [D-NJ-8] · D · Sponsor
- Rep. de la Garza, E. [D-TX-15] · D · Sponsor
- Sen. Smith, Bob [R-NH] · R · Sponsor
- Rep. Daniel, W. C. (Dan) [D-VA-5] · D · Sponsor
- Rep. Coelho, Anthony Lee [D-CA-15] · D · Sponsor
- Rep. Horton, Frank J. [R-NY-29] · R · Sponsor
- Rep. Feighan, Edward F. [D-OH-19] · D · Sponsor
- Sen. Inhofe, James M. [R-OK] · R · Sponsor
- Rep. Emerson, Bill [R-MO-8] · R · Sponsor
- Rep. Vander Jagt, Guy [R-MI-9] · R · Cosponsor
- Rep. Nielson, Howard C. [R-UT-3] · R · Cosponsor
- Sen. Roberts, Pat [R-KS] · R · Cosponsor
- Rep. Bentley, Helen Delich [R-MD-2] · R · Cosponsor
- Sen. Lott, Trent [R-MS] · R · Cosponsor
- Rep. Rhodes, John J., III [R-AZ-1] · R · Cosponsor
- Rep. Stump, Bob [R-AZ-3] · R · Cosponsor
- Rep. Hastert, J. Dennis [R-IL-14] · R · Cosponsor
- Rep. Frost, Martin [D-TX-24] · D · Cosponsor
- Rep. Davis, Jack [R-IL-4] · R · Cosponsor
- Rep. Frenzel, Bill [R-MN-3] · R · Cosponsor
- Rep. Lancaster, H. Martin [D-NC-3] · D · Cosponsor
- Rep. DioGuardi, Joseph J. [R-NY-20] · R · Cosponsor
- Rep. Martin, Lynn M. [R-IL-16] · R · Cosponsor
- Rep. McKinney, Stewart B. [R-CT-4] · R · Cosponsor
- Rep. Saiki, Patricia [R-HI-1] · R · Cosponsor
- Rep. Dymally, Mervyn M. [D-CA-31] · D · Cosponsor
- Rep. Saxton, Jim [R-NJ-3] · R · Cosponsor
- Rep. Lightfoot, Jim [R-IA-3] · R · Cosponsor
- Rep. Martin, David O'B. [R-NY-26] · R · Cosponsor
- Rep. Lipinski, William O. [D-IL-3] · D · Cosponsor
- Rep. Henry, Paul B. [R-MI-5] · R · Cosponsor
- Rep. Torres, Esteban Edward [D-CA-34] · D · Cosponsor
- Rep. Tauke, Thomas Joseph [R-IA-2] · R · Cosponsor
- Rep. Martinez, Matthew G. [D-CA-31] · D · Cosponsor
- Sen. Boxer, Barbara [D-CA] · D · Cosponsor
- Rep. Neal, Stephen L. [D-NC-5] · D · Cosponsor
- Rep. Hall, Ralph M. [R-TX-4] · D · Cosponsor
- Rep. Shumway, Norman D. [R-CA-14] · R · Cosponsor
- Sen. Bunning, Jim [R-KY] · R · Cosponsor
- Rep. Packard, Ron [R-CA-48] · R · Cosponsor
- Rep. Howard, James J. [D-NJ-3] · D · Cosponsor
- Rep. Smith, Christopher H. [R-NJ-4] · R · Cosponsor
- Rep. Vucanovich, Barbara F. [R-NV-2] · R · Cosponsor
Showing 48 of 81 sponsors and actors.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/100th-congress/house-bill/1347
- Open data entity: https://api.congress.gov/v3/bill/100/hr/1347
- us · 100-hr-1347 · source updated 7 February 2024