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United States · Bill · S

S. 2257 (98th)

A bill entitled the "Senior Citizens' Tax Improvement Act".

openUnited States· United States Congress· EN

Introduced

6 February 1984

Last action

10 February 1984 · Committee

Status

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

Sponsors

Sen. Kassebaum, Nancy Landon [R-KS], Sen. Heinz, John [R-PA], Sen. Pryor, David H. [D-AR], Sen. Exon, J. James [D-NE], Sen. Garn, E. J. (Jake) [R-UT], Sen. Levin, Carl [D-MI], Sen. Chiles, Lawton [D-FL], Sen. Abdnor, James [R-SD], Sen. Cohen, William S. [R-ME], Sen. Andrews, Mark [R-ND], Sen. Inouye, Daniel K. [D-HI], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Quayle, Dan [R-IN], Sen. Chafee, John H. [R-RI], Sen. Hawkins, Paula [R-FL], Sen. Wilson, Pete [R-CA], Sen. Bradley, Bill [D-NJ], Sen. Laxalt, Paul D. [R-NV], Sen. Murkowski, Frank H. [R-AK], Sen. Nickles, Don [R-OK]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations exempting retirees or individuals over age 65 from interest penalties with respect to any underpayment of estimated tax. Requires that such underpayment be due to reasonable cause (defined to include mistake or ignorance of the law) and not to willful neglect.

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

Timeline

  1. 6 February 1984

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 6 February 1984

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 10 February 1984

    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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