United States · Bill · HR
H.R. 6654 (97th)
A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty for failure to pay estimated income tax, for elderly and retired persons, in certain situations.
Introduced
22 June 1982
Last action
19 August 1982 · Committee
Status
See H.R.4961.
Sponsors
Rep. Rinaldo, Matthew J. [R-NJ-7], Rep. Pepper, Claude [D-FL-18], Rep. Anderson, Glenn M. [D-CA-32], Rep. AuCoin, Les [D-OR-1], Rep. Bafalis, L. A. (Skip) [R-FL-10], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Bevill, Tom [D-AL-4], Rep. Blanchard, James [D-MI-18], Rep. Boland, Edward P. [D-MA-2], Rep. Burton, John [D-CA-5], Rep. Clinger, William F., Jr. [R-PA-5], Rescom. Corrada, Baltasar [I-PR-At Large], Rep. Crockett, George W., Jr. [D-MI-13], Rep. DeNardis, Lawrence J. [R-CT-3], Rep. Edgar, Robert W. [D-PA-7], Rep. Fazio, Vic [D-CA-3], Rep. Findley, Paul [R-IL-20], Rep. Florio, James J. [D-NJ-1], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Frenzel, Bill [R-MN-3], Rep. Gingrich, Newt [R-GA-6], Rep. Hagedorn, Thomas M. [R-MN-2], Rep. Hall, Sam B., Jr. [D-TX-1], Rep. Hollenbeck, Harold C. [R-NJ-9], Rep. Johnston, Eugene (Gene) [R-NC-6], Rep. Lantos, Tom [D-CA-12], Rep. Mitchell, Parren J. [D-MD-7], Rep. Moakley, John Joseph [D-MA-9], Rep. Moffett, Toby [D-CT-6], Rep. Ottinger, Richard L. [D-NY-20], Rep. Rodino, Peter W., Jr. [D-NJ-10], Rep. Roe, Robert A. [D-NJ-8], Rep. Rosenthal, Benjamin S. [D-NY-8], Rep. St Germain, Fernand J. [D-RI-1], Rep. Schroeder, Patricia [D-CO-1], Rep. Schulze, Richard T. [R-PA-5], Rep. Seiberling, John F. [D-OH-14], Sen. Simon, Paul [D-IL], Del. Sunia, Foto I. F. [D-AS-At Large], Rep. Washington, Harold [D-IL-1], Rep. Yates, Sidney R. [D-IL-9], Rep. Young, Robert A. [D-MO-2], Rep. McHugh, Matthew F. [D-NY-28], Rep. Richmond, Frederick W. [D-NY-14], Rep. Fish, Hamilton, Jr. [R-NY-19], Rep. Stokes, Louis [D-OH-11], Rep. Smith, Christopher H. [R-NJ-4], Rep. Heckler, Margaret M. [R-MA-10]
Subjects
Taxation
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations exempting retirees or individuals over age 65 from interest penalties with respect to any underpayment of estimated tax. Requires that such underpayment be due to reasonable cause (defined to include mistake or ignorance of the law) and not to willful neglect.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
22 June 1982
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
22 June 1982
Introduced
Introduced in House
Source: IntroReferral
22 June 1982
Introduced
Introduced in House
Source: IntroReferral
19 August 1982
Committee
See H.R.4961.
Source: Committee
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 22 June 1982
Sponsors
- Rep. Rinaldo, Matthew J. [R-NJ-7] · R · Sponsor
- Rep. Pepper, Claude [D-FL-18] · D · Sponsor
- Rep. Anderson, Glenn M. [D-CA-32] · D · Sponsor
- Rep. AuCoin, Les [D-OR-1] · D · Sponsor
- Rep. Bafalis, L. A. (Skip) [R-FL-10] · R · Sponsor
- Rep. Barnard, Doug, Jr. [D-GA-10] · D · Sponsor
- Rep. Bevill, Tom [D-AL-4] · D · Sponsor
- Rep. Blanchard, James [D-MI-18] · D · Sponsor
- Rep. Boland, Edward P. [D-MA-2] · D · Sponsor
- Rep. Burton, John [D-CA-5] · D · Sponsor
- Rep. Clinger, William F., Jr. [R-PA-5] · R · Sponsor
- Rescom. Corrada, Baltasar [I-PR-At Large] · I · Sponsor
- Rep. Crockett, George W., Jr. [D-MI-13] · D · Sponsor
- Rep. DeNardis, Lawrence J. [R-CT-3] · R · Sponsor
- Rep. Edgar, Robert W. [D-PA-7] · D · Sponsor
- Rep. Fazio, Vic [D-CA-3] · D · Sponsor
- Rep. Findley, Paul [R-IL-20] · R · Sponsor
- Rep. Florio, James J. [D-NJ-1] · D · Sponsor
- Rep. Forsythe, Edwin B. [R-NJ-6] · R · Sponsor
- Rep. Frenzel, Bill [R-MN-3] · R · Sponsor
- Rep. Gingrich, Newt [R-GA-6] · R · Sponsor
- Rep. Hagedorn, Thomas M. [R-MN-2] · R · Sponsor
- Rep. Hall, Sam B., Jr. [D-TX-1] · D · Sponsor
- Rep. Hollenbeck, Harold C. [R-NJ-9] · R · Sponsor
- Rep. Johnston, Eugene (Gene) [R-NC-6] · R · Sponsor
- Rep. Lantos, Tom [D-CA-12] · D · Sponsor
- Rep. Mitchell, Parren J. [D-MD-7] · D · Sponsor
- Rep. Moakley, John Joseph [D-MA-9] · D · Sponsor
- Rep. Moffett, Toby [D-CT-6] · D · Sponsor
- Rep. Ottinger, Richard L. [D-NY-20] · D · Sponsor
- Rep. Rodino, Peter W., Jr. [D-NJ-10] · D · Sponsor
- Rep. Roe, Robert A. [D-NJ-8] · D · Sponsor
- Rep. Rosenthal, Benjamin S. [D-NY-8] · D · Sponsor
- Rep. St Germain, Fernand J. [D-RI-1] · D · Sponsor
- Rep. Schroeder, Patricia [D-CO-1] · D · Sponsor
- Rep. Schulze, Richard T. [R-PA-5] · R · Sponsor
- Rep. Seiberling, John F. [D-OH-14] · D · Sponsor
- Sen. Simon, Paul [D-IL] · D · Sponsor
- Del. Sunia, Foto I. F. [D-AS-At Large] · D · Sponsor
- Rep. Washington, Harold [D-IL-1] · D · Sponsor
- Rep. Yates, Sidney R. [D-IL-9] · D · Sponsor
- Rep. Young, Robert A. [D-MO-2] · D · Sponsor
- Rep. McHugh, Matthew F. [D-NY-28] · D · Cosponsor
- Rep. Richmond, Frederick W. [D-NY-14] · D · Cosponsor
- Rep. Fish, Hamilton, Jr. [R-NY-19] · R · Cosponsor
- Rep. Stokes, Louis [D-OH-11] · D · Cosponsor
- Rep. Smith, Christopher H. [R-NJ-4] · R · Cosponsor
- Rep. Heckler, Margaret M. [R-MA-10] · R · Cosponsor
Showing 48 of 60 sponsors and actors.
Related records
- related to → Tax Equity and Fiscal Responsibility Act of 1982
- related to ← A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of Treasury to waive the interest penalty for failure to pay estimated income tax for elderly and retired persons, in certain situations.
- related to ← A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty for failure to pay estimated income tax, for elderly and retired persons, in certain situations.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/97th-congress/house-bill/6654
- Open data entity: https://api.congress.gov/v3/bill/97/hr/6654
- us · 97-hr-6654 · source updated 7 February 2024