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United States · Bill · HR

H.R. 6429 (97th)

Small Business Regulatory Relief Tax Act of 1982

referredUnited States· United States Congress· EN

Introduced

19 May 1982

Last action

19 May 1982 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Nowak, Henry [D-NY-37], Rep. Marriott, David Daniel [R-UT-2], Rep. Moore, W. Henson [R-LA-6], Rep. Mitchell, Parren J. [D-MD-7], Rep. McDade, Joseph M. [R-PA-10], Rep. Crane, Philip M. [R-IL-12], Rep. LaFalce, John J. [D-NY-36], Rep. Heckler, Margaret M. [R-MA-10], Rep. Staton, David Michael [R-WV-3], Rep. Crane, Daniel B. [R-IL-19], Rep. Dorgan, Byron L. [D-ND-At Large], Rep. Smith, Neal Edward [D-IA-4], Rep. Stanton, J. William [R-OH-11], Ron Wyden, Rep. Eckart, Dennis E. [D-OH-11], Rep. Bedell, Berkley W. [D-IA-6], Christopher Smith, Rep. Daub, Hal [R-NE-2], Rep. Luken, Thomas A. [D-OH-1], Rep. Mazzoli, Romano L. [D-KY-3], Rep. Stenholm, Charles W. [D-TX-17], Rep. Richmond, Frederick W. [D-NY-14], Rep. Conte, Silvio O. [R-MA-1], Rep. Fary, John G. [D-IL-5], Rep. Savage, Gus [D-IL-2], Rep. Ireland, Andrew P. [R-FL-10], Rep. Roemer, Buddy [D-LA-4], Rep. Snowe, Olympia J. [R-ME-2], Rep. Hansen, James V. [R-UT-1], Rep. Weber, Vin [R-MN-2], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Davis, Robert W. [R-MI-11], Rep. Edgar, Robert W. [D-PA-7], Rep. Fazio, Vic [D-CA-4], Rep. Udall, Morris K. [D-AZ-2], Rep. Hughes, William J. [D-NJ-2], F. SENSENBRENNER, Rep. Frank, Barney [D-MA-4], Rep. D'Amours, Norman E. [D-NH-1], Rep. Roberts, Clint [R-SD-2], Rep. Morrison, Sid [R-WA-4], Rep. McHugh, Matthew F. [D-NY-27], Rep. Dreier, David [R-CA-33], Rep. Nelligan, James L. [R-PA-11], Rep. Vento, Bruce F. [D-MN-4], Rep. Gunderson, Steve [R-WI-3], Rep. Fish, Hamilton, Jr. [R-NY-25], Rep. Frenzel, Bill [R-MN-3]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Summary

Small Business Regulatory Relief Tax Act of 1982 - Delays until July 1, 1984, the effective date of Treasury regulations determining whether an interest in a corporation is to be treated as stock or indebtedness. Directs the Comptroller General to study and report to Congress on the impact of such regulations on small business.

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

Timeline

  1. 19 May 1982

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 19 May 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 19 May 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

Sponsors

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Related records

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Sources

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