A bill to amend the Internal Revenue Code of 1954 to provide for the waiver of the payment of interest on income taxes not paid, as a result of a disaster, within the time prescribed for payment.

referredUnited States· United States Congress· EN

Introduced

30 April 1979

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to permit the waiver of interest charges on overdue income taxes in the case of any taxpayer who resides in a federally-designated disaster area and who establishes to the satisfaction of the Secretary of the Treasury that late payment of such taxes is due to the disaster.

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Documents

1 official file

Introduced in Senate
summary · EN · 30 April 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/senate-bill/1034
Open data entity: https://api.congress.gov/v3/bill/96/s/1034