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United States · Bill · S

S. 307 (97th)

Child Care Agency Tax Amendments of 1980

openUnited States· United States Congress· EN

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

Taxation

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

  1. 29 January 1981

    Committee

    Subcommittee on Energy and Agricultural Taxation took the following actions.

    Source: Committee

  2. 29 January 1981

    Introduced

    Read second time and referred to Senate Committee on Finance.

    Source: IntroReferral

  3. 29 January 1981

    Introduced

    Introduced in Senate

    Source: IntroReferral

  4. 3 February 1981

    Committee

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

    Source: Committee

  5. 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

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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