United States · Bill · S
S. 1936 (108th)
A bill to amend the Internal Revenue Code of 1986 to exclude from unrelated business taxable income the gain or loss on the sale or exchange of certain brownfield sites, and for other purposes.
Introduced
24 November 2003
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S15815-15816)
Sponsors
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Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to provide, as a general rule, for the exclusion from unrelated business taxable income gain or loss from the qualified sale, exchange, or other disposition of any qualifying brownfield property by an eligible taxpayer.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 24 November 2003
Introduced in Senate (PDF)
Introduced in Senate · EN · 24 November 2003
Introduced in Senate
summary · EN · 24 November 2003
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/senate-bill/1936
- Open data entity: https://api.congress.gov/v3/bill/108/s/1936