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United States · Bill · S

S. 1896 (97th)

A bill to amend the Internal Revenue Code of 1954 to repeal the special leasing provisions enacted by the Economic Recovery Tax Act of 1981.

openUnited States· United States Congress· EN

Introduced

1 December 1981

Last action

2 December 1981 · Committee

Status

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

Sponsors

Sen. Pell, Claiborne [D-RI], Sen. Bumpers, Dale [D-AR], Sen. Hart, Gary W. [D-CO], Sen. Nunn, Sam [D-GA], Sen. Exon, J. James [D-NE], Sen. Metzenbaum, Howard M. [D-OH], Sen. Burdick, Quentin N. [D-ND], Sen. Pryor, David H. [D-AR], Sen. Eagleton, Thomas F. [D-MO], Sen. Stennis, John C. [D-MS], Sen. Proxmire, William [D-WI], Sen. Ford, Wendell H. [D-KY], Sen. Hollings, Ernest F. [D-SC], Sen. Huddleston, Walter (Dee) [D-KY], Sen. Boren, David L. [D-OK], Sen. Biden, Joseph R., Jr. [D-DE]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Summary

Repeals provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations.

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

Timeline

  1. 1 December 1981

    Introduced

    Read second time and referred to Senate Committee on Finance.

    Source: IntroReferral

  2. 1 December 1981

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 2 December 1981

    Committee

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

    Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Leesvertaling

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Sponsors

Related records

Sources

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