United States · Bill · S
S. 3161 (101st)
Taxpayer Regulatory Relief Act of 1990
Introduced
5 October 1990
Last action
5 October 1990 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Boren, David L. [D-OK], Sen. Pryor, David H. [D-AR], Sen. Daschle, Thomas A. [D-SD]
Subjects
Taxation
Source updated
26 August 2025
Summary
Taxpayer Regulatory Relief Act of 1990 - Amends the Internal Revenue Code to repeal the authority of the Secretary of the Treasury to prescribe the extent to which rules and regulations may be applied without retroactive effect (or with it). Requires all final, temporary, or proposed regulations and rulings issued by the Secretary to apply prospectively from the date of publication in the Federal Register, unless the Congress supersedes such treatment.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
5 October 1990
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
5 October 1990
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · — · Download file
Documents
2 official files
Introduced in Senate (text)
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Leesvertaling
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Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 5 October 1990
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Boren, David L. [D-OK] · D · Sponsor
- Sen. Pryor, David H. [D-AR] · D · Sponsor
- Sen. Daschle, Thomas A. [D-SD] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Taxpayer Regulatory Relief Act of 1990
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/3161
- Open data entity: https://api.congress.gov/v3/bill/101/s/3161
- us · 101-s-3161 · source updated 26 August 2025