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United States · Bill · HR

H.R. 2190 (99th)

A bill to require the Secretary of the Treasury to reduce the amount of any deficiency assessed against a taxpayer by the amount of any credit or refund of any overpayment of tax to which such taxpayer would be entitled but for the expiration of any period of limitation if the Secretary determines an inequity would otherwise result.

referredUnited States· United States Congress· EN

Introduced

23 April 1985

Last action

23 April 1985 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Seiberling, John F. [D-OH-14], Rep. Mrazek, Robert J. [D-NY-3], Rep. Rose, Charlie [D-NC-7], Rep. Eckart, Dennis E. [D-OH-11], Rep. Smith, Lawrence [D-FL-16], Rep. Fazio, Vic [D-CA-3], Rep. Mitchell, Parren J. [D-MD-7], Rep. Rahall, Nick J., II [D-WV-3], Rep. Kaptur, Marcy [D-OH-9], Rep. Downey, Thomas J. [D-NY-2], Rep. Smith, Christopher H. [R-NJ-4], Rep. Bryant, John W. [D-TX-5], Rep. Crockett, George W., Jr. [D-MI-13], Rep. Neal, Stephen L. [D-NC-5], Rep. Nielson, Howard C. [R-UT-3], Rep. Glickman, Dan [D-KS-4], Rep. Dellums, Ronald V. [D-CA-9]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to require the Secretary of the Treasury, if the Secretary determines that an inequity would otherwise result, to offset any deficiency assessed against a taxpayer by the amount of any deficit or refund to which the taxpayer would be entitled except for the expiration of the time period for filing a claim or suit for such credit or refund.

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

Timeline

  1. 23 April 1985

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 April 1985

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 April 1985

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

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Sponsors

Related records

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Sources

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