A bill to amend the Internal Revenue Code of 1954 to require interest on overpayments of tax to begin on the date of filing of the tax return if such return is not processed within 45 days of such filing.

openUnited States· United States Congress· EN

Introduced

19 July 1985

Last action

—

Status

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

Summary

Amends the Internal Revenue Code to require that interest on overpayments of tax must begin on the date of filing of the tax return if such return is not processed within 45 days of such filing. (Present law requires interest to begin 45 days after the last day for filing of tax returns.)

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

Timeline

No timeline events have been ingested for this record yet.

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 · 19 July 1985
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/99th-congress/senate-bill/1474
Open data entity: https://api.congress.gov/v3/bill/99/s/1474