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United States · Bill · S

S. 3278 (102nd)

A bill to amend the Internal Revenue Code to exempt companies from the railroad retirement and unemployment taxes.

referredUnited States· United States Congress· EN

Introduced

26 September 1992

Last action

26 September 1992 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Baucus, Max [D-MT], Sen. Burns, Conrad R. [R-MT]

Subjects

Taxation

Source updated

14 January 2025

Taxation

Summary

Amends the Internal Revenue Code and the Railroad Retirement Act of 1974 to exempt as an employer any person engaged in locomotive and freight car repair services and activities from the railroad retirement tax, but only if such person was so engaged before July 1, 1988, is not subject to the direct jurisdiction of the Interstate Commerce Commission, and is not (and never was) a division or part of a carrier with which such person is currently affiliated. Amends the Railroad Unemployment Insurance Act to exempt such employers from the railroad unemployment tax.

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

Timeline

  1. 26 September 1992

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 26 September 1992

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 26 September 1992

    Open at official source

    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

Related records

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Sources

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