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United States · Bill · S

S. 2025 (101st)

A bill to amend the Internal Revenue Code of 1986 to make permanent certain expiring tax provisions.

referredUnited States· United States Congress· EN

Introduced

25 January 1990

Last action

25 January 1990 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Heinz, John [R-PA], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Durenberger, Dave [R-MN], Sen. Danforth, John C. [R-MO], Sen. Symms, Steven D. [R-ID], Sen. Boren, David L. [D-OK], Sen. Levin, Carl [D-MI], Sen. McCain, John [R-AZ], Sen. Cochran, Thad [R-MS], Sen. Burns, Conrad R. [R-MT], Sen. Akaka, Daniel K. [D-HI], Sen. Cohen, William S. [R-ME], Sen. Hollings, Ernest F. [D-SC], Sen. Lieberman, Joseph I. [ID-CT], Sen. Kerry, John F. [D-MA]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Summary

Amends the Internal Revenue Code to make the following provisions permanent law: (1) the exclusion from gross income of employer-provided educational assistance; (2) the exclusion from gross income of amounts received under group legal services plans; (3) the targeted jobs tax credit; (4) mortgage revenue bonds; (5) small issue bonds issued to finance manufacturing facilities and farm property; (6) the investment tax credit for solar, geothermal, and ocean thermal property; (7) the special rules for health insurance costs of self-employed individuals; (8) the low-income housing credit; (9) the credit for increasing research activities; (10) the allocation of research and experimental expenditures; (11) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (12) the credit for producing fuel from a nonconventional source. Amends the Economic Recovery Tax Act of 1981 to make permanent the authorization of appropriations in connection with the credit.

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

Timeline

  1. 25 January 1990

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 25 January 1990

    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 · 25 January 1990

    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

No cross-record relationships stored yet.

Sources

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