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United States · Bill · HR

H.R. 6135 (96th)

A bill to amend the Internal Revenue Code of 1954 to allow a credit against income taxes for expenses incurred as a result of an income tax audit, in any case in which the taxpayer is not liable for more taxes as the result of such audit.

referredUnited States· United States Congress· EN

Introduced

13 December 1979

Last action

13 December 1979 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Lloyd, James F. [D-CA-35], Rep. McDonald, Lawrence P. [D-GA-7], Rep. Clay, William (Bill) [D-MO-1], Rep. Dornan, Robert K. [R-CA-46], Rep. Whitehurst, G. William [R-VA-2], Rep. Daniel, W. C. (Dan) [D-VA-5], Rep. Duncan, John J. [R-TN-2], Rep. Ertel, Allen E. [D-PA-17], Rep. Bafalis, L. A. (Skip) [R-FL-10], Rep. Gudger, V. Lamar [D-NC-11], Sen. Symms, Steven D. [R-ID], Rep. Dickinson, William L. [R-AL-2], Rep. Stangeland, Arlan [R-MN-7], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Jenrette, John W., Jr. [D-SC-6], Rep. Hughes, William J. [D-NJ-2], Rep. Spellman, Gladys Noon [D-MD-5], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Frost, Martin [D-TX-24], Rep. Danielson, George E. [D-CA-30], Rep. Broyhill, James T. [R-NC-10], Rep. Chappell, Bill, Jr. [D-FL-4], Rep. Guyer, Tennyson [R-OH-4], Rep. Stack, Edward J. [D-FL-12], Rep. Sawyer, Harold S. [R-MI-5], Rep. Roe, Robert A. [D-NJ-8], Rep. Rousselot, John H. [R-CA-26], Rep. Snyder, M. G. (Gene) [R-KY-4], Rep. Royer, William [R-CA-11], Rep. Gray, William H., III [D-PA-2], Rep. Erdahl, Arlen [R-MN-1], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Fazio, Vic [D-CA-3], Rep. Garcia, Robert [D-NY-18], Rep. Murphy, Austin J. [D-PA-20], Rep. Bevill, Tom [D-AL-4], Rep. Evans, Billy Lee [D-GA-8], Rep. Cleveland, James C. [R-NH-2], Rep. Derwinski, Edward J. [R-IL-4], Rep. Lujan, Manuel, Jr. [R-NM-1], Rep. McCloskey, Paul N., Jr. [R-CA-12], Rep. Wilson, Charles [D-TX-2], Rep. Mathis, Dawson [D-GA-2], Rep. Collins, James M. [R-TX-3], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Leach, Claude (Buddy), Jr. [D-LA-4], Rep. Burgener, Clair W. [R-CA-43], Rep. Mineta, Norman Y. [D-CA-15]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow taxpayers an income tax credit for all ordinary and necessary expenses which such taxpayers incur in connection with an audit or a final judicial determination of their tax liability, if such audit or determination establishes that there is no tax deficiency. Disallows an income tax deduction for any audit expenses for which a credit is claimed under the provisions of this Act.

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

Timeline

  1. 13 December 1979

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 13 December 1979

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 13 December 1979

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

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Sponsors

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Related records

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Sources

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