PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 2645 (105th)

Tax Technical Corrections Act of 1997

openUnited States· United States Congress· EN

Introduced

9 October 1997

Last action

Status

For Further Action See H.R.2676.

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Tax Technical Corrections Act of 1997 - Amends the Internal Revenue Code (IRC), the Taxpayer Relief Act of 1997 (which primarily amended the IRC), and other tax legislation to revise provisions concerning, among other things: (1) credits for children; (2) education incentives; (3) savings and investment incentives; (4) estate, gift, and generation-skipping taxes; (5) incentives for the revitalization of the District of Columbia; (6) excise taxes; (7) financial products; (8) corporate organizations and reorganizations; (9) foreign investments and tax credits; (10) the means of tax payment; (11) pensions and employee benefits; (12) unused business credits; and (13) stapled entities. Makes such revisions effective as if included in the Taxpayer Relief Act of 1997, with exceptions.

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

6 official files

Reported in House (text)

View fileDownload file

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.

Sources

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