A bill to provide for the self-employment tax treatment of qualified withdrawals from a capital construction fund account under section 607(d) of the Merchant Marine Act.

Summary

Amends the Merchant Marine Act, 1936 and the Internal Revenue Code to provide that in determining net earnings from self-employment, the basis of a vessel, barge, or container shall not be reduced by any qualified withdrawal from a capital construction fund.

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

Timeline

1. 4 February 1993

   Introduced

   Sponsor introductory remarks on measure. (CR S1470-1471)

   Source: IntroReferral

2. 4 February 1993

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 4 February 1993

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 4 February 1993 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 4 February 1993

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 4 February 1993

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 4 February 1993

  Open at official source

Sponsors

• Sen. Stevens, Ted [R-AK] · R · Sponsor
• · ssfi00 · Standing

Related records

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