Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 318 (97th)

Child Care Agency Tax Amendments of 1981

openUnited States· United States Congress· EN

Introduced

5 January 1981

Last action

4 August 1981 · Committee

Status

See H.R.4242.

Sponsors

Rep. Hightower, Jack E. [D-TX-13], Rep. Leath, Marvin [D-TX-11], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Daniel, Robert W., Jr. [R-VA-4], Rep. Dornan, Robert K. [R-CA-46], Rep. Edwards, Mickey [R-OK-5], Rep. Jones, James R. [D-OK-1], Rep. Young, Robert A. [D-MO-2], Rep. Williams, Pat [D-MT-At Large], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Archer, Bill [R-TX-7], Rep. Butler, M. Caldwell [R-VA-6], Rep. Campbell, Carroll A., Jr. [R-SC-4], Rep. Corcoran, Tom [R-IL-14], Rep. Crane, Daniel B. [R-IL-19], Rep. English, Glenn [D-OK-6], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Gonzalez, Henry B. [D-TX-20], Sen. Gramm, Phil [R-TX], Rep. Guyer, Tennyson [R-OH-4], Rep. Hance, Kent R. [D-TX-19], Rep. Hinson, Jon C. [R-MS-4], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Lehman, William [D-FL-17], Rep. Lujan, Manuel, Jr. [R-NM-1], Rep. Montgomery, G. V. (Sonny) [D-MS-3], Rep. Pepper, Claude [D-FL-18], Rep. Stenholm, Charles W. [D-TX-17], Rep. Synar, Mike [D-OK-2], Rep. Tauzin, W. J. (Billy) [R-LA-3], Rep. Weiss, Ted [D-NY-17], Rep. Wilson, Charles [D-TX-2], Rep. Winn, Larry, Jr. [R-KS-3], Rep. Yatron, Gus [D-PA-6], Rep. Frost, Martin [D-TX-24], Sen. Lott, Trent [R-MS], Rep. Rousselot, John H. [R-CA-26], Rep. Livingston, Bob [R-LA-1], Rep. Beard, Robin [R-TN-6], Rep. Collins, James M. [R-TX-3], Rep. Lungren, Daniel E. [R-CA-3], Rep. Brooks, Jack B. [D-TX-9], Rep. Rose, Charlie [D-NC-7], Rep. Hyde, Henry J. [R-IL-6], Rep. Hartnett, Thomas F. [R-SC-1], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Atkinson, Eugene V. [D-PA-25], Rep. Tauke, Thomas Joseph [R-IA-2]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Summary

Child Care Agency Tax Amendments of 1981 - Amends the Internal Revenue Code to exempt from the windfall profit tax oil produced from interests held by or for a residential child care agency. Defines such an agency as a tax-exempt charitable organization operated primarily for the residential placement, care, or treatment of delinquent, dependent, neglected, or handicapped children.

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

Timeline

  1. 5 January 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 5 January 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 5 January 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 August 1981

    Committee

    See H.R.4242.

    Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Showing 48 of 57 sponsors and actors.

Related records

Sources

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