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United States · Bill · HR

H.R. 3044 (100th)

A bill to amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of the book income preference under the minimum tax.

referredUnited States· United States Congress· EN

Introduced

29 July 1987

Last action

29 July 1987 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Sen. Dorgan, Byron L. [D-ND], Sen. Brown, Hank [R-CO], Rep. Flippo, Ronnie G. [D-AL-5], Rep. Daub, Hal [R-NE-2], Rep. Gray, Kenneth J. [D-IL-22], Rep. Evans, Lane [D-IL-17], Rep. Duncan, John J. [R-TN-2], Rep. Andrews, Michael [D-TX-25], Rep. Leath, Marvin [D-TX-11], Rep. Bruce, Terry L. [D-IL-19], Rep. Jontz, Jim [D-IN-5], Rep. Chapman, Jim [D-TX-1], Rep. Bevill, Tom [D-AL-4], Rep. Gordon, Bart [D-TN-6], Rep. Horton, Frank J. [R-NY-29], Rep. Wilson, Charles [D-TX-2], Rep. Volkmer, Harold L. [D-MO-9], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Tallon, Robert M. (Robin) [D-SC-6], Sen. Durbin, Richard J. [D-IL], Rep. Perkins, Carl C. [D-KY-7], Rep. Stangeland, Arlan [R-MN-7], Rep. Nielson, Howard C. [R-UT-3], Rep. Kastenmeier, Robert W. [D-WI-2], Rep. Penny, Timothy J. [D-MN-1], Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. Lightfoot, Jim [R-IA-3], Rep. Hefner, W. G. (Bill) [D-NC-8], Rep. Slattery, Jim [D-KS-2], Rep. Owens, Wayne [D-UT-2], Rep. Hefley, Joel [R-CO-5], Rep. Rogers, Harold [R-KY-5], Rep. Ortiz, Solomon P. [D-TX-27], Rep. Hamilton, Lee H. [D-IN-9], Rep. Price, Melvin [D-IL-21], Rep. Glickman, Dan [D-KS-4], Rep. Gunderson, Steve [R-WI-3], Sen. Roberts, Pat [R-KS], Rep. Weber, Vin [R-MN-2], Rep. Oberstar, James L. [D-MN-8], Rep. English, Glenn [D-OK-6], Rep. Lancaster, H. Martin [D-NC-3], Rep. McCloskey, Frank [D-IN-8], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Skeen, Joe [R-NM-2], Rep. Applegate, Douglas [D-OH-18], Rep. Marlenee, Ron [R-MT-2], Rep. Staggers, Harley O., Jr. [D-WV-2]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow rural telephone and electric cooperatives to exclude allocations in the nature of patronage dividends when determining net book income for purposes of the minimum tax.

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

Timeline

  1. 29 July 1987

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 29 July 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 29 July 1987

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Leesvertaling

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Sponsors

Showing 48 of 65 sponsors and actors.

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Sources

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