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United States · Bill · HR

H.R. 913 (97th)

A bill to amend the Internal Revenue Code of 1954 to exempt from taxation the earned income of certain individuals working outside the United States.

referredUnited States· United States Congress· EN

Introduced

19 January 1981

Last action

19 January 1981 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Frenzel, Bill [R-MN-3], Rep. Gibbons, Sam [D-FL-11], Rep. Rousselot, John H. [R-CA-26], Rep. Rhodes, John J. [R-AZ-1], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Pritchard, Joel [R-WA-1], Sen. Jeffords, James M. [I-VT], Rep. Fenwick, Millicent H. [R-NJ-5], Rep. McClory, Robert [R-IL-13], Rep. Dreier, David [R-CA-26], Rep. Erdahl, Arlen [R-MN-1], Rep. Pepper, Claude [D-FL-18], Rep. Yatron, Gus [D-PA-6], Rep. Stanton, J. William [R-OH-11], Rep. McCloskey, Paul N., Jr. [R-CA-12], Rep. Hillis, Elwood H. [R-IN-5], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Derwinski, Edward J. [R-IL-4], Rep. Brown, Clarence, Jr. [R-OH-7], Rep. Butler, M. Caldwell [R-VA-6], Rep. Murphy, Austin J. [D-PA-20], Rep. Coyne, James K. [R-PA-8], Rep. Guyer, Tennyson [R-OH-4], Rep. Kemp, Jack [R-NY-31], Rep. Bliley, Tom [R-VA-7], Rep. Weber, Vin [R-MN-2], Rep. Collins, James M. [R-TX-3], Rep. Gingrich, Newt [R-GA-6], Rep. Hyde, Henry J. [R-IL-6], Rep. Burgener, Clair W. [R-CA-43], Rep. Ireland, Andrew P. [R-FL-10], Rep. Hartnett, Thomas F. [R-SC-1], Rep. Bonker, Don [D-WA-3], Rep. Neal, Stephen L. [D-NC-5], Rep. Hughes, William J. [D-NJ-2], Rep. Railsback, Thomas F. [R-IL-19], Rep. Goldwater, Barry, Jr. [R-CA-20], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Lowery, Bill [R-CA-41], Sen. Gregg, Judd [R-NH], Rep. Conte, Silvio O. [R-MA-1], Rep. Moorhead, Carlos J. [R-CA-22], Rep. Cheney, Dick [R-WY-At Large], Rep. Badham, Robert E. [R-CA-40]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to exempt from taxation income earned from sources outside the United States for all individuals who are bona fide residents of foreign countries or who are present in a foreign country for a specified time (current law excludes such income of such individuals only if they reside in camps located in hardship areas). Eliminates restrictions on such tax exclusion with respect to: (1) the dollar amount of such exclusion; (2) the taxable year to which the income earned abroad is attributed; (3) community income earned abroad; and (4) meals and lodgings provided by the employer. Repeals provisions added by the Tax Reform Act of 1976 which allow income tax deductions for various expenses related to living abroad.

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

Timeline

  1. 19 January 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 19 January 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 19 January 1981

    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

Leesvertaling

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Sponsors

Related records

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Sources

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