United States · Bill · HR
H.R. 1434 (105th)
Disaster Relief Tax Act of 1997
Introduced
24 April 1997
Last action
5 August 1997 · Committee
Status
See H.R.2014.
Sponsors
Rep. Herger, Wally [R-CA-2], Sen. Bunning, Jim [R-KY], Rep. Houghton, Amo [R-NY-31], Rep. Ramstad, Jim [R-MN-3], Rep. Collins, Mac [R-GA-3], Rep. Frost, Martin [D-TX-24], Rep. Hefley, Joel [R-CO-5], Rep. Watkins, Wes [R-OK-3], Rep. McKeon, Howard P. "Buck" [R-CA-25], Rep. Filner, Bob [D-CA-51], Rep. Canady, Charles T. [R-FL-12], Rep. Cunningham, Randy (Duke) [R-CA-50], Del. Christensen, Donna M. [D-VI-At Large], Rep. Lewis, John [D-GA-5], Rep. Matsui, Robert T. [D-CA-5]
Subjects
Taxation
Source updated
21 August 2025
Summary
Disaster Relief Tax Act of 1997 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to postpone, for up to 90 days, certain tax-related deadlines in the case of a taxpayer affected by a presidentially declared disaster. Permits the Secretary to prescribe regulations under which an appraisal for the purpose of obtaining a Federal loan as a result of such a disaster may be used to establish the amount of the disaster loss.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
24 April 1997
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
24 April 1997
Introduced
Sponsor introductory remarks on measure. (CR E750)
Source: IntroReferral
24 April 1997
Introduced
Introduced in House
Source: IntroReferral
24 April 1997
Introduced
Introduced in House
Source: IntroReferral
5 August 1997
Committee
See H.R.2014.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in House · 24 April 1997 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 24 April 1997
Introduced in House (PDF)
Introduced in House · EN · 24 April 1997
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Introduced in House
summary · EN · 24 April 1997
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Sponsors
- Rep. Herger, Wally [R-CA-2] · R · Sponsor
- Sen. Bunning, Jim [R-KY] · R · Cosponsor
- Rep. Houghton, Amo [R-NY-31] · R · Cosponsor
- Rep. Ramstad, Jim [R-MN-3] · R · Cosponsor
- Rep. Collins, Mac [R-GA-3] · R · Cosponsor
- Rep. Frost, Martin [D-TX-24] · D · Cosponsor
- Rep. Hefley, Joel [R-CO-5] · R · Cosponsor
- Rep. Watkins, Wes [R-OK-3] · R · Cosponsor
- Rep. McKeon, Howard P. "Buck" [R-CA-25] · R · Cosponsor
- Rep. Filner, Bob [D-CA-51] · D · Cosponsor
- Rep. Canady, Charles T. [R-FL-12] · R · Cosponsor
- Rep. Cunningham, Randy (Duke) [R-CA-50] · R · Cosponsor
- Del. Christensen, Donna M. [D-VI-At Large] · D · Cosponsor
- Rep. Lewis, John [D-GA-5] · D · Cosponsor
- Rep. Matsui, Robert T. [D-CA-5] · D · Cosponsor
- · hswm00 · Standing
Related records
- related to ← Taxpayer Relief Act of 1997
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/1434
- Open data entity: https://api.congress.gov/v3/bill/105/hr/1434
- us · 105-hr-1434 · source updated 21 August 2025