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United States · Bill · HR

H.R. 4561 (98th)

A bill to amend the Internal Revenue Code with respect to the tax treatment of certain shipping income.

openUnited States· United States Congress· EN

Introduced

18 November 1983

Last action

27 June 1984 · Committee

Status

See H.R.4170.

Sponsors

Rep. Shannon, James M. [D-MA-5], Rep. Bedell, Berkley W. [D-IA-6], Rep. Downey, Thomas J. [D-NY-2], Rep. Pease, Donald J. [D-OH-13], Rep. Penny, Timothy J. [D-MN-1], Rep. Crockett, George W., Jr. [D-MI-13], Rep. Hughes, William J. [D-NJ-2], Rep. Hall, Katie [D-IN-1], Rep. Mitchell, Parren J. [D-MD-7], Rep. Glickman, Dan [D-KS-4], Rep. Frank, Barney [D-MA-4], Rep. Vento, Bruce F. [D-MN-4], Rep. McNulty, James F., Jr. [D-AZ-5], Rep. Beilenson, Anthony C. [D-CA-24], Rep. Kaptur, Marcy [D-OH-9], Rep. Smith, Lawrence [D-FL-16], Rep. Matsui, Robert T. [D-CA-5], Rep. Eckart, Dennis E. [D-OH-11], Rep. Ackerman, Gary L. [D-NY-5], Rep. Conte, Silvio O. [R-MA-1], Rep. Seiberling, John F. [D-OH-14], Rep. Ray, Richard B. [D-GA-3], Rep. Mavroules, Nicholas [D-MA-6]

Subjects

Transport

Source updated

7 February 2024

Transport

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to set forth source of income rules for the tax treatment of shipping income. Provides that: (1) all shipping income attributable to transportation between two ports located in the United States shall be treated as derived from sources within the United States; and (2) 50 percent of all U.S. connected shipping income shall be treated as derived from sources within the United States. Defines "United States shipping income" and "shipping income" for purposes of this Act.

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

Timeline

  1. 18 November 1983

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 18 November 1983

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 18 November 1983

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 27 June 1984

    Committee

    See H.R.4170.

    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

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Sponsors

Related records

Sources

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