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United States · Bill · S

S. 2285 (96th)

A bill to amend the Internal Revenue Code of 1954 to make additional interest from savings eligible for exclusion.

referredUnited States· United States Congress· EN

Introduced

8 February 1980

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

14 June 2021

Summary

Amends provisions of the Crude Oil Windfall Profit Tax Act of 1980 which provide for an income tax exclusion for interest and dividends to allow an additional exclusion from gross income of interest and dividends received by individuals over and above the current maximum of $200 ($400 for married individuals filing a joint return) as allowed by such Act. Allows exclusion of up to 25 percent of the interest and dividends received above $200 ($400). Phases-in such additional percentage at five percent increments from 1981 through 1985.

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Documents

1 official file

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Sources

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