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United States · Bill · S

S. 1602 (98th)

A bill to amend the Internal Revenue Code of 1954 to provide a partial exclusion for dividends and interest beginning in 1983.

referredUnited States· United States Congress· EN

Introduced

12 July 1983

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

29 June 2021

Summary

Amends the Internal Revenue Code to provide for a partial exclusion from gross income of interest and dividends, beginning in 1983. Limits the amount of such exclusion to 15 percent of the lesser of (1) $3,000 ($6,000 for joint returns) or (2) the excess of interest and dividend amounts received by a taxpayer during a taxable year over certain interest and penalty expenses.

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Documents

1 official file

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Sources

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