A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of business development companies.

Summary

Amends the Internal Revenue Code to extend to business development companies certain provisions of such Code applicable to regulated investment companies and real estate investment trusts.

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

Timeline

1. 2 June 1981

   Committee

   Subcommittee on Taxation and Debt Management took the following actions.

   Source: Committee

2. 2 June 1981

   Introduced

   Read second time and referred to Senate Committee on Finance.

   Source: IntroReferral

3. 2 June 1981

   Introduced

   Introduced in Senate

   Source: IntroReferral

4. 15 June 1981

   Committee

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

   Source: Committee

5. 24 July 1981

   Committee

   Subcommittee on Taxation and Debt Management. Hearings held.

   Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 2 June 1981

  Open at official source

Sponsors

• Sen. Chafee, John H. [R-RI] · R · Sponsor
• Sen. Durenberger, Dave [R-MN] · R · Sponsor
• Sen. Sarbanes, Paul S. [D-MD] · D · Sponsor
• Rep. Baucus, Max [D-MT-1] · D · Sponsor
• · ssfi00 · Standing

Related records

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