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United States · Bill · S

S. 1745 (98th)

A bill to amend the Internal Revenue Code of 1954 to provide certain physicians' and surgeons' mutual protection associations with tax-exempt status for certain purposes, and for other purposes.

openUnited States· United States Congress· EN

Introduced

3 August 1983

Last action

Status

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

Sponsors

Subjects

Discovery layer

Source updated

29 June 2021

Summary

Amends the Internal Revenue Code to grant tax-exempt status to a physicians' and surgeons' mutual protection association established to provide malpractice insurance to its members. Characterizes payment for malpractice insurance made to such an association by its physician or surgeon members as a deductible business expenses.

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Documents

1 official file

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Sources

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