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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.

referredUnited States· United States Congress· EN

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

Taxation

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

  1. 3 March 1987

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 3 March 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 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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Sponsors

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Related records

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Sources

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