PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 5326 (98th)

FIRPTA Withholding Tax Act of 1984

referredUnited States· United States Congress· EN

Introduced

3 April 1984

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

29 August 2025

Official sourceView documentsShare

Summary

FIRPTA Withholding Tax Act of 1984 - Amends the Internal Revenue Code to require the withholding of tax on dispositions of U.S. real property interests by a foreign individual. Sets the rate of such withholding at the lesser of: (1) ten percent of the amount realized on the disposition; or (2) the transferor's maximum tax liability. Allows specified exemptions from such withholding requirement. Revises requirements relating to returns and reporting with respect to U.S. real property interests.

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

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.

Sources

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