United States · Bill · S
S. 2305 (98th)
A bill to amend the Internal Revenue Code of 1954 to make certain local organizations of police and firefighters exempt from taxation.
Introduced
9 February 1984
Last action
—
Status
Committee on Finance requested executive comment from OMB, Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to grant tax-exempt status to local organizations of police officers and firefighters. Requires such an organization: (1) to be of a purely local character; (2) to have no part of its net earnings inure to the benefit of any private shareholder or individual; and (3) to receive its income solely from local governments, assessments on the salaries of members, members dues and contributions, fund-raising activities and investments.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 9 February 1984
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/98th-congress/senate-bill/2305
- Open data entity: https://api.congress.gov/v3/bill/98/s/2305