A bill to amend the Internal Revenue Code of 1986 to deny a deduction for the payment of tariffs imposed by the United States.

Summary

Amends the Internal Revenue Code to deny an income tax deduction for the payment of any import tariff or duty imposed under the customs laws of the United States. Applies to both the deduction for trade or business expenses and the deduction of expenses for production of income.

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

Timeline

1. 30 September 1987

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 30 September 1987

   Introduced

   Introduced in House

   Source: IntroReferral

3. 30 September 1987

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

• Introduced in House

  summary · EN · 30 September 1987

  Open at official source

Sponsors

• Marcy Kaptur · D · Sponsor
• · hswm00 · Standing

Related records

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