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United States · Bill · S

S. 104 (98th)

Small Savers and Investors Regulatory Relief and Incentive Act of 1983

openUnited States· United States Congress· EN

Introduced

26 January 1983

Last action

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Sponsors

Subjects

Discovery layer

Source updated

29 August 2025

Summary

Small Savers and Investors Regulatory Relief and Incentive Act of 1983 - Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends. Requires taxpayers to file information returns and statements on the interest, dividends, and patronage dividends they receive. Amends the Economic Recovery Tax Act of 1981 to provide that the partial tax exclusion of interest income which was to take effect in 1985 shall take effect in 1983.

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Documents

1 official file

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Sources

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