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United States · Bill · S

S. 2639 (102nd)

A bill to amend the Internal Revenue Code of 1986 to provide a partial exclusion of dividends and interest received by individuals.

referredUnited States· United States Congress· EN

Introduced

30 April 1992

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 exclude from gross income amounts received by an individual as dividends from a domestic corporation or interest. Limits such exclusion to $500 ($1,000 in the case of a joint return). Excludes dividends received from certain tax-exempt organizations.

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Versions

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Documents

2 official files

Introduced in Senate (text)

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Sources

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