United States · Bill · S
S. 307 (97th)
Child Care Agency Tax Amendments of 1980
Introduced
29 January 1981
Last action
8 June 1981 · Committee
Status
Subcommittee on Energy and Agricultural Taxation. Hearings held.
Sponsors
Rep. Cochran, Thad [R-MS-4], Sen. Boren, David L. [D-OK], Sen. Bentsen, Lloyd M. [D-TX], Sen. Tower, John G. [R-TX], Sen. Wallop, Malcolm [R-WY], Rep. Symms, Steven D. [R-ID-1], Sen. Stennis, John C. [D-MS], Sen. Long, Russell B. [D-LA], Sen. Pryor, David H. [D-AR], Sen. Lugar, Richard G. [R-IN], Sen. Garn, E. J. (Jake) [R-UT], Sen. Boschwitz, Rudy [R-MN], Sen. Johnston, J. Bennett [D-LA], Sen. Zorinsky, Edward [D-NE], Sen. Leahy, Patrick J. [D-VT]
Subjects
Taxation
Source updated
29 August 2025
Summary
Child Care Agency Tax Amendments of 1980 - Amends the Internal Revenue Code to exempt from the windfall profit tax oil produced from interests held by or for a residential child care agency. Defines such an agency as a tax-exempt charitable organization operated primarily for the residential placement, care, or treatment of delinquent, dependent, neglected, or handicapped children.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
29 January 1981
Committee
Subcommittee on Energy and Agricultural Taxation took the following actions.
Source: Committee
29 January 1981
Introduced
Read second time and referred to Senate Committee on Finance.
Source: IntroReferral
29 January 1981
Introduced
Introduced in Senate
Source: IntroReferral
3 February 1981
Committee
Committee on Finance requested executive comment from OMB; Treasury Department, Energy Department.
Source: Committee
8 June 1981
Committee
Subcommittee on Energy and Agricultural Taxation. Hearings held.
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 · 29 January 1981
Sponsors
- Rep. Cochran, Thad [R-MS-4] · R · Sponsor
- Sen. Boren, David L. [D-OK] · D · Sponsor
- Sen. Bentsen, Lloyd M. [D-TX] · D · Sponsor
- Sen. Tower, John G. [R-TX] · R · Sponsor
- Sen. Wallop, Malcolm [R-WY] · R · Sponsor
- Rep. Symms, Steven D. [R-ID-1] · R · Sponsor
- Sen. Stennis, John C. [D-MS] · D · Cosponsor
- Sen. Long, Russell B. [D-LA] · D · Cosponsor
- Sen. Pryor, David H. [D-AR] · D · Cosponsor
- Sen. Lugar, Richard G. [R-IN] · R · Cosponsor
- Sen. Garn, E. J. (Jake) [R-UT] · R · Cosponsor
- Sen. Boschwitz, Rudy [R-MN] · R · Cosponsor
- Sen. Johnston, J. Bennett [D-LA] · D · Cosponsor
- Sen. Zorinsky, Edward [D-NE] · D · Cosponsor
- Sen. Leahy, Patrick J. [D-VT] · D · Cosponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/307
- Open data entity: https://api.congress.gov/v3/bill/97/s/307
- us · 97-s-307 · source updated 29 August 2025