To provide that certain games of chance conducted by a nonprofit organization not be treated as an unrelated trade or business of such organization.

Summary

Repeals the provision of the Tax Reform Act of 1986 that requires certain games of chance conducted by a nonprofit organization to be treated as an unrelated trade or business for tax purposes. Allows the refund or credit of any resulting overpayment if a claim is filed before the end of the one-year period beginning on the date of enactment of this Act.

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

Timeline

1. 6 February 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 6 February 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 6 February 1991

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · — · Download file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 6 February 1991

  Open at official source

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Sponsors

• Rep. Hoagland, Peter [D-NE-2] · D · Sponsor
• Rep. Sabo, Martin Olav [D-MN-5] · D · Sponsor
• Rep. Weber, Vin [R-MN-2] · R · Sponsor
• Rep. Penny, Timothy J. [D-MN-1] · D · Cosponsor
• Rep. Ramstad, Jim [R-MN-3] · R · Cosponsor
• Rep. Edwards, Chet [D-TX-17] · D · Cosponsor
• Sen. Allard, Wayne [R-CO] · R · Cosponsor
• Rep. Schaefer, Dan [R-CO-6] · R · Cosponsor
• · hswm00 · Standing

Related records

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