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.

openUnited States· United States Congress· EN

Introduced

20 August 1982

Last action

—

Status

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

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.

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Documents

1 official file

Introduced in Senate
summary · EN · 20 August 1982
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/2871
Open data entity: https://api.congress.gov/v3/bill/97/s/2871