PoliticalRepoPoliticalRepo

United States · Bill · S

S. 2286 (98th)

Tax Expenditure Control Act of 1984

referredUnited States· United States Congress· EN

Introduced

9 February 1984

Last action

9 February 1984 · Introduced

Status

Read twice and referred jointly to the Committees on Budget; Governmental Affairs pursuant to the order of August 4, 1977 with instructions that if one Committee reports, the other Committee has thirty days of continuous session to report or be discharged.

Sponsors

Sen. Biden, Joseph R., Jr. [D-DE]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Summary

Tax Expenditure Control Act of 1984 - Amends the Congressional Budget Act of 1974 to prohibit the enactment of legislation which, directly or indirectly, enacts new tax expenditures unless such enactment is authorized by law. Prohibits the consideration of any legislation which, directly or indirectly, authorizes the enactment of new tax expenditures to become effective during a fiscal year: (1) unless such legislation is reported to the House or Senate on or before May 15 preceding the beginning of such fiscal year; and (2) if such legislation authorizes the enactment of new tax expenditures to be effective for more than ten consecutive calendar years. Requires referral of any legislation authorizing the enactment of new tax expenditures to the congressional committee with jurisdiction over the activity such new tax expenditure is intended to affect. Defines the term "new tax expenditures" to mean the enactment of a tax expenditure or the increase of an existing tax expenditure. Sets forth the effective dates for the provisions of this Act.

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

Timeline

  1. 9 February 1984

    Introduced

    Read twice and referred jointly to the Committees on Budget; Governmental Affairs pursuant to the order of August 4, 1977 with instructions that if one Committee reports, the other Committee has thirty days of continuous session to report or be discharged.

    Source: IntroReferral

  2. 9 February 1984

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.