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United States · Bill · HR

H.R. 2113 (97th)

A bill to amend the Internal Revenue Code of 1954 to exempt from taxation a certain portion of the earned income of individuals working outside the United States.

referredUnited States· United States Congress· EN

Introduced

25 February 1981

Last action

25 February 1981 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Downey, Thomas J. [D-NY-2], Rep. Beilenson, Anthony C. [D-CA-24], Rep. Murphy, Austin J. [D-PA-20], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Pepper, Claude [D-FL-18], Rep. Lehman, William [D-FL-17], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Green, S. William [R-NY-15], Rep. Schneider, Claudine [R-RI-2], Rep. Anthony, Beryl, Jr. [D-AR-4], Sen. Simon, Paul [D-IL]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to exempt from taxation income earned from sources outside the United States for all individuals who are bona fide residents of foreign countries or who are present in a foreign country for a specified time (current law excludes such income of such individuals only if they reside in camps located in hardship areas). Limits the amount of such exclusion to: (1) $50,000 for an individual who during any 18 month period is present in the foreign country at least 510 full days; and (2) $65,000 for an individual who has been a bona fide resident of a foreign country (or countries) for an uninterrupted period of two consecutive years.

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

Timeline

  1. 25 February 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 25 February 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 25 February 1981

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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