To amend the Internal Revenue Code of 1986 to extend for 1 year certain expiring tax provisions.

Summary

Amends the Internal Revenue Code to extend for one year the following expiring provisions: (1) the credit for increasing research activities; (2) the targeted jobs credit; (3) the tax exclusion for employer-provided educational assistance; (4) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (5) the itemized deduction for health insurance costs of self-employed individuals; (6) the authority to issue mortgage revenue bonds and mortgage credit certificates; (7) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (8) the low-income housing credit; (9) the energy investment credit for solar and geothermal property; (10) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; (11) the minimum tax exception for gifts of appreciated tangible property; and (12) the tax exclusion for employer-provided group legal services plans.

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

Timeline

1. 12 November 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 12 November 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 12 November 1991

   Introduced

   Introduced in House

   Source: IntroReferral

4. 11 December 1991

   Committee

   See H.R.3909.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · — · Download file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 12 November 1991

  Open at official source

  Leesvertaling

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

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

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

Sponsors

• Rep. Guarini, Frank J. [D-NJ-14] · D · Sponsor
• Rep. Vander Jagt, Guy [R-MI-9] · R · Sponsor
• Rep. Rangel, Charles B. [D-NY-15] · D · Sponsor
• Rep. Jacobs, Andrew, Jr. [D-IN-10] · D · Sponsor
• Rep. Moody, Jim [D-WI-5] · D · Sponsor
• Rep. Jenkins, Edgar L. [D-GA-9] · D · Sponsor
• Rep. Ford, Harold E. [D-TN-9] · D · Sponsor
• Rep. Matsui, Robert T. [D-CA-5] · D · Sponsor
• Rep. Shaw, E. Clay, Jr. [R-FL-22] · R · Sponsor
• Rep. Kennelly, Barbara B. [D-CT-1] · D · Sponsor
• Rep. Johnson, Nancy L. [R-CT-5] · R · Sponsor
• Rep. Anthony, Beryl, Jr. [D-AR-4] · D · Sponsor
• Rep. Chandler, Rod D. [R-WA-8] · R · Cosponsor
• Rep. Conyers, John, Jr. [D-MI-13] · D · Cosponsor
• Rep. Mazzoli, Romano L. [D-KY-3] · D · Cosponsor
• Rep. Dwyer, Bernard J. [D-NJ-6] · D · Cosponsor
• Rep. Henry, Paul B. [R-MI-5] · R · Cosponsor
• Rep. Perkins, Carl C. [D-KY-7] · D · Cosponsor
• Rep. Nagle, Dave R, [D-IA-3] · D · Cosponsor
• Rep. McEwen, Bob [R-OH-6] · R · Cosponsor
• Rep. Gallo, Dean A. [R-NJ-11] · R · Cosponsor
• Rep. Clement, Bob [D-TN-5] · D · Cosponsor
• Rep. McHugh, Matthew F. [D-NY-28] · D · Cosponsor
• Rep. Fawell, Harris W. [R-IL-13] · R · Cosponsor
• Rep. Lagomarsino, Robert J. [R-CA-19] · R · Cosponsor
• Rep. Owens, Wayne [D-UT-2] · D · Cosponsor
• Rep. Lowery, Bill [R-CA-41] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to ← Tax Extension Act of 1991
• related to ← A bill to amend the Internal Revenue Code of 1986 to extend for 1 year certain expiring tax provisions.