To amend the Internal Revenue Code of 1986 to clarify the treatment of certain buildings under the rehabilitation credit, and for other purposes.

Summary

Declares that a building shall not be treated as being ineligible for the rehabilitation credit by reason of being relocated if the rehabilitation at the relocated site began before the date of a specified Treasury Regulation. Increases the size of loans permitted under certain bond-financed programs concerning loans to veterans to purchase land. Provides that a taxpayer shall not be treated as meeting the substantiation requirements imposed on business meal and entertainment expenses unless the amount of the expense is shown on a receipt which is prepared by the provider of such services and which is provided at the time of the expense (or within a reasonable period of time thereafter).

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

Timeline

1. 22 July 1992

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 22 July 1992

   Introduced

   Introduced in House

   Source: IntroReferral

3. 22 July 1992

   Introduced

   Introduced in House

   Source: IntroReferral

4. 23 July 1992

   Calendars

   Placed on the Union Calendar, Calendar No. 389.

   Source: Calendars

5. 23 July 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-695.

   Source: Committee

6. 23 July 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-695.

   Source: Committee

7. 27 July 1992

   Passed

   Motion to reconsider laid on the table Agreed to without objection.

   Source: Floor

8. 27 July 1992

   Passed

   On motion to suspend the rules and pass the bill Agreed to by voice vote.

   Source: Floor

9. 27 July 1992

   Passed

   Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.

   Source: Floor

10. 27 July 1992

    Floor

    DEBATE - The House proceeded with forty minutes of debate.

    Source: Floor

11. 27 July 1992

    Floor

    Considered under suspension of the rules.

    Source: Floor

12. 27 July 1992

    Floor

    Mr. Gibbons moved to suspend the rules and pass the bill.

    Source: Floor

13. 28 July 1992

    Introduced

    Received in the Senate and read twice and referred to the Committee on Finance.

    Source: IntroReferral

14. 5 October 1992

    Committee

    See H.R.11.

    Source: Committee

Votes

No vote records are attached yet.

Versions

• Engrossed in House · undated · Official file
• Introduced in House · undated · Official file
• Referred in Senate · undated · Official file
• Reported in House · undated · Official file

Documents

5 official files

• Reported in House (text)

  Reported in House · EN

  ViewDownloadOpen at official source

• Referred in Senate (text)

  Referred in Senate · EN

  ViewDownloadOpen at official source

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Engrossed in House (text)

  Engrossed in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 22 July 1992

  Open at official source

Sponsors

• Rep. Pickle, J. J. [D-TX-10] · D · Sponsor
• · ssfi00 · Standing
• · hswm00 · Standing

Related records

• related to → Revenue Act of 1992