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United States · Bill · HR

H.R. 5924 (97th)

A bill to amend the Internal Revenue Code of 1954 to deny all deductions and credits in connection with carrying on illegal drug or other business activity if the taxpayer is convicted of a Federal felony for engaging in such activity.

referredUnited States· United States Congress· EN

Introduced

23 March 1982

Last action

23 March 1982 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. DeNardis, Lawrence J. [R-CT-3], Rep. Weber, Ed [R-OH-9], Rep. Bennett, Charles E. [D-FL-3], Rep. Chisholm, Shirley [D-NY-12], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Gingrich, Newt [R-GA-6], Rep. Wolf, Frank R. [R-VA-10], Rep. Napier, John L. [R-SC-6], Rep. Dyson, Roy [D-MD-1], Rep. Jeffries, Jim [R-KS-2], Rep. Daub, Hal [R-NE-2], Rep. Holt, Marjorie S. [R-MD-4], Rep. Dougherty, Charles F. [R-PA-4], Rep. Lee, Gary A. [R-NY-33], Rep. McClory, Robert [R-IL-13], Rep. McKinney, Stewart B. [R-CT-4], Rep. Edwards, Mickey [R-OK-5], Del. Sunia, Foto I. F. [D-AS-At Large], Rep. Lloyd, Marilyn [D-TN-3], Rep. Frank, Barney [D-MA-4], Rep. Mitchell, Parren J. [D-MD-7], Rep. Bafalis, L. A. (Skip) [R-FL-10], Rep. Hiler, John Patrick [R-IN-3], Rep. Gunderson, Steve [R-WI-3], Rep. Roberts, Clint [R-SD-2], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. LeBoutillier, John [R-NY-6], Rep. Neal, Stephen L. [D-NC-5], Rep. Bereuter, Doug [R-NE-1], Sen. Simon, Paul [D-IL], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Marriott, David Daniel [R-UT-2]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to disallow either an income tax deduction or credit for expenditures made in connection with the illegal sale of drugs or in connection with other business activities for which a taxpayer is convicted of a Federal felony.

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

Timeline

  1. 23 March 1982

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 March 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 March 1982

    Introduced

    Introduced in House

    Source: IntroReferral

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

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Sources

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