To amend the Internal Revenue Code of 1986 to provide that the conducting of certain games of chance shall not be treated as an unrelated trade or business, and for other purposes.

Summary

Amends the Internal Revenue Code to exclude from the tax on unrelated trade or business income the conducting of qualified games of chance by certain tax-exempt organizations. Describes such games as any game: (1) that does not violate State or local law; (2) that the conduct of which by for-profit organizations would violate such law; and (3) where no substantial part of the work is performed by individuals principally engaged to perform gaming services for hire. Increases the excise on State authorized wagers.

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. 396.

   Source: Calendars

5. 23 July 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-703.

   Source: Committee

6. 23 July 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-703.

   Source: Committee

7. 3 August 1992

   Passed

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

   Source: Floor

8. 3 August 1992

   Passed

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

   Source: Floor

9. 3 August 1992

   Passed

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

   Source: Floor

10. 3 August 1992

    Floor

    DEBATE - The House proceeded with forty minutes of debate.

    Source: Floor

11. 3 August 1992

    Floor

    Considered under suspension of the rules.

    Source: Floor

12. 3 August 1992

    Floor

    Mr. Gibbons moved to suspend the rules and pass the bill, as amended.

    Source: Floor

13. 5 August 1992

    Introduced

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

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Engrossed in House · — · Download file
• Introduced in House · — · Download file
• Referred in Senate · — · Download file
• Reported in House · — · Download file

Documents

6 official files

• Reported in House (text)

  Reported in House · EN

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• Referred in Senate (text)

  Referred in Senate · EN

  ViewDownloadOpen at official source

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• Introduced in House (text)

  Introduced in House · EN

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• Engrossed in House (text)

  Engrossed in House · EN

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• Passed House amended

  summary · EN · 3 August 1992

  Open at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 22 July 1992

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Sponsors

• Rep. Hoyer, Steny H. [D-MD-5] · D · Sponsor
• Rep. Hoagland, Peter [D-NE-2] · D · Sponsor
• Rep. McGrath, Raymond J. [R-NY-5] · R · Sponsor
• · ssfi00 · Standing
• · hswm00 · Standing

Related records

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