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United States · Bill · S

S. 1950 (102nd)

A bill to amend the Internal Revenue Code of 1986 to extend for 1 year certain expiring tax provisions.

referredUnited States· United States Congress· EN

Introduced

12 November 1991

Last action

12 November 1991 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Danforth, John C. [R-MO], Sen. Baucus, Max [D-MT], Sen. Packwood, Bob [R-OR], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Chafee, John H. [R-RI], Sen. Pryor, David H. [D-AR], Sen. Durenberger, Dave [R-MN], Sen. Daschle, Thomas A. [D-SD], Sen. Hatch, Orrin G. [R-UT], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Grassley, Chuck [R-IA], Sen. Rockefeller, John D., IV [D-WV], Sen. Breaux, John B. [D-LA], Sen. Boren, David L. [D-OK], Sen. Specter, Arlen [R-PA], Sen. Reid, Harry [D-NV], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Dodd, Christopher J. [D-CT], Sen. Dixon, Alan J. [D-IL], Sen. Leahy, Patrick J. [D-VT], Sen. Lautenberg, Frank R. [D-NJ], Sen. Coats, Daniel [R-IN], Sen. Akaka, Daniel K. [D-HI], Sen. Lieberman, Joseph I. [ID-CT]

Subjects

Housing, Energy, Taxation

Source updated

3 January 2025

Housing · Energy · Taxation

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Summary

Amends the Internal Revenue Code to extend for one year the following expiring provisions: (1) the credit for increasing research activities; (2) the targeted jobs credit; (3) the tax exclusion for employer-provided educational assistance; (4) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (5) the itemized deduction for health insurance costs of self-employed individuals; (6) the authority to issue mortgage revenue bonds and mortgage credit certificates; (7) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (8) the low-income housing credit; (9) the energy investment credit for solar and geothermal property; (10) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (11) the minimum tax exception for gifts of appreciated tangible property.

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

Timeline

  1. 12 November 1991

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 12 November 1991

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 12 November 1991

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

Sources

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