To delay the application of the substantiation requirements to reimbursement arrangements of certain loggers.

referredUnited States· United States Congress· EN

Introduced

5 June 1997

Last action

5 June 1997 · Introduced

Status

Referred to the House Committee on Ways and Means.

Summary

Requires, for any taxable year beginning before January 1, 1993, treating a timber industry arrangement under which up to 25 percent of a logger's compensation is treated as reimbursement for the use of the logger's chain saw as an accountable plan for purposes of Internal Revenue Code provisions relating to deductions from gross income. Makes payments under such an arrangement deductible from gross income. Waives, for one year after enactment of this Act, any law or rule of law (including res judicata) that would have prevented the application of this Act.

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

Timeline

5 June 1997
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
5 June 1997
Introduced
Introduced in House
Source: IntroReferral
5 June 1997
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 5 June 1997 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 5 June 1997
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Introduced in House (PDF)
Introduced in House · EN · 5 June 1997
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Introduced in House
summary · EN · 5 June 1997
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 delay the application of the substantiation requirements to reimbursement arrangements of certain loggers.

Sources

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

Official source: https://www.congress.gov/bill/105th-congress/house-bill/1820
Open data entity: https://api.congress.gov/v3/bill/105/hr/1820
us · 105-hr-1820 · source updated 7 February 2024