A bill to amend Section 162 of the Internal Revenue Code of 1986 relating to deductions for trade or business expenses.

Summary

Amends the Internal Revenue Code to disallow a trade or business expense deduction for salary or other compensation in excess of $500,000. Provides an inflation adjustment for such amount after 1992.

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

Timeline

1. 26 February 1992

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 26 February 1992

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

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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 · 26 February 1992

  Open at official source

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Sponsors

• Sen. Daschle, Thomas A. [D-SD] · D · Sponsor
• · ssfi00 · Standing

Related records

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