A bill to provide that the moratorium on fringe benefit taxation (P.L. 95-427) applies to the value of certain campus housing furnished by educational institutions to their employees.

Summary

Provides that the moratorium on fringe benefit taxation applies to the value of housing furnished by educational institutions to their employees if: (1) the housing is located on a campus of, or in the proximity of, such institution; and (2) such institution has a reasonable basis for not treating the value of such housing as subject to taxation.

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

Timeline

1. 20 August 1982

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 20 August 1982

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 30 August 1982

   Committee

   Committee on Finance requested executive comment from OMB; Treasury Department.

   Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

• Introduced in Senate

  summary · EN · 20 August 1982

  Open at official source

Sponsors

• Sen. Moynihan, Daniel Patrick [D-NY] · D · Sponsor
• Sen. Heinz, John [R-PA] · R · Sponsor
• · ssfi00 · Standing

Related records

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