A bill to waive the penalty for certain underpayments of estimated tax attributable to the repeal of the sick pay exclusion by the Tax Reform Act of 1976.

referredUnited States· United States Congress· EN

Introduced

11 January 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to waive the penalty for underpayments of estimated individual income taxes which are attributable to amounts received under wage continuation plans which were not includible in gross income until enactment of the Tax Reform Act's provisions relating to the inclusion of sick pay.

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

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 11 January 1977
Open at official source

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/95th-congress/house-bill/1621
Open data entity: https://api.congress.gov/v3/bill/95/hr/1621