United States · Bill · S
S. 2443 (101st)
A bill to amend the Internal Revenue Code of 1986 to provide that the rate of interest on overpayments and underpayments of tax be the same.
Introduced
5 April 1990
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to increase the rate of interest on overpayments of tax to equal the rate of interest on underpayments.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 5 April 1990
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/101st-congress/senate-bill/2443
- Open data entity: https://api.congress.gov/v3/bill/101/s/2443