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.
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
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
26 September 1992
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
26 September 1992
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 · 26 September 1992
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. Baucus, Max [D-MT] · D · Sponsor
- Sen. Burns, Conrad R. [R-MT] · R · 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/102nd-congress/senate-bill/3278
- Open data entity: https://api.congress.gov/v3/bill/102/s/3278
- us · 102-s-3278 · source updated 14 January 2025