Tax Extension Act of 1991

Summary

Tax Extension Act of 1991 - Title I: 6-Month Extension of Certain Expiring Tax Provisions - Amends the Internal Revenue Code to extend for six months the following expiring provisions: (1) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (2) the credit for increasing research activities; (3) the tax exclusion for employer-provided educational assistance; (4) the tax exclusion for employer-provided group legal services plans; (5) the targeted jobs credit; (6) the energy investment credit for solar and geothermal property; (7) the low-income housing credit; (8) the authority to issue mortgage revenue bonds and mortgage credit certificates; (9) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (10) the itemized deduction for health insurance costs of self-employed individuals; (11) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (12) the tax credit for charitable contributions of appreciated tangible property. Title II: Modification to Corporate Estimated Tax Provisions - Provides for a temporary increase (taxable years beginning after 1991 and before 1997) in the amount of installment payments in the case of corporations that underpay estimated taxes.

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Timeline

1. 25 November 1991

   Calendars

   Placed on Senate Legislative Calendar under General Orders. Calendar No. 372.

   Source: Calendars

2. 25 November 1991

   Reported

   Committee on Finance ordered to be reported an original measure.

   Source: Committee

3. 25 November 1991

   Reported

   Committee on Finance. Original measure reported to Senate by Senator Bentsen. Without written report.

   Source: Committee

4. 25 November 1991

   Introduced

   Introduced in Senate

   Source: IntroReferral

5. 22 January 1992

   Floor

   Indefinitely postponed by Senate by Unanimous Consent.

   Source: Floor

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 25 November 1991

  Open at official source

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Sponsors

• Sen. Bentsen, Lloyd M. [D-TX] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → Tax Extension Act of 1991
• related to ← Tax Extension Act of 1991