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United States · Bill · HR

H.R. 778 (103rd)

To amend the Internal Revenue Code of 1986 to provide for the treatment of certain amounts received by cooperative telephone companies.

openUnited States· United States Congress· EN

Introduced

3 February 1993

Last action

4 February 1993 · Introduced

Status

Sponsor introductory remarks on measure. (CR E304)

Sponsors

Rep. Kopetski, Mike [D-OR-5], Rep. Grandy, Fred [R-IA-6], Rep. Richardson, Bill [D-NM-3], Rep. Long, Jill L. [D-IN-4], Rep. Slattery, Jim [D-KS-2], Rep. Peterson, Collin C. [D-MN-7], Rep. Derrick, Butler C. [D-SC-3], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Skeen, Joe [R-NM-2], Rep. Gordon, Bart [D-TN-6], Rep. Woolsey, Lynn C. [D-CA-6], Rep. Baker, Richard H. [R-LA-6], Rep. English, Glenn [D-OK-6], Rep. Peterson, Douglas (Pete) [D-FL-2], Rep. Neal, Stephen L. [D-NC-5], Rep. Hobson, David L. [R-OH-7], Rep. Lightfoot, Jim [R-IA-3], Rep. Oxley, Michael G. [R-OH-4], Rep. Bereuter, Doug [R-NE-1], Rep. Burton, Dan [R-IN-5], Rep. Penny, Timothy J. [D-MN-1], Rep. Evans, Lane [D-IL-17], Rep. Danner, Pat [D-MO-6], Rep. Gillmor, Paul E. [R-OH-5], Rep. Bevill, Tom [D-AL-4], Rep. Schiff, Steven [R-NM-1], Rep. McCloskey, Frank [D-IN-8], Rep. Sundquist, Don [R-TN-7], Rep. Wise, Robert E., Jr. [D-WV-2], Rep. Volkmer, Harold L. [D-MO-9], Sen. Johnson, Tim [D-SD], Rep. Minge, David [D-MN-2], Rep. Nussle, Jim [R-IA-2], Rep. Brewster, Bill K. [D-OK-3], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Smith, Lamar [R-TX-21], Rep. Sarpalius, Bill [D-TX-13], Rep. Costello, Jerry F. [D-IL-12], Rep. Cramer, Robert E. (Bud), Jr. [D-AL-5], Rep. Hansen, James V. [R-UT-1], Rep. Clyburn, James E. [D-SC-6], Rep. Boucher, Rick [D-VA-9], Rep. Hall, Ralph M. [R-TX-4], Rep. Clayton, Eva M. [D-NC-1], Rep. DeFazio, Peter A. [D-OR-4], Rep. Gunderson, Steve [R-WI-3], Rep. Leach, James A. [R-IA-2], Rep. Rogers, Harold [R-KY-5]

Subjects

Taxation

Source updated

2 January 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code with respect to the tax-exempt status of a cooperative telephone company to provide for the tax treatment of income received from a nonmember telephone company for services by the cooperative which are indirectly paid for by members of the cooperative. Includes billing and collection services for a nonmember telephone company under such treatment. Provides for the tax treatment of account reserve income that does not exceed a specified percentage of the company's total income. Subjects a portion of such investment income to unrelated business income tax.

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

Timeline

  1. 3 February 1993

    Committee

    For Previous Action See H.R.614.

    Source: Committee

  2. 3 February 1993

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  3. 3 February 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 3 February 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  5. 4 February 1993

    Introduced

    Sponsor introductory remarks on measure. (CR E304)

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 3 February 1993

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  • Introduced in House (PDF)

    Introduced in House · EN · 3 February 1993

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  • Introduced in House

    summary · EN · 3 February 1993

    Open at official source

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Sponsors

Showing 48 of 84 sponsors and actors.

Related records

Sources

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