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United States · Bill · S

S. 403 (105th)

A bill to expand the definition of limited tax benefit for purposes of the Line Item Veto Act.

referredUnited States· United States Congress· EN

Introduced

5 March 1997

Last action

Status

Read twice and referred jointly to the Committees on Budget; Governmental Affairs pursuant to the order of August 4, 1977, as modified by the order of April 11, 1986, with instructions that if one Committee reports, the other Committee have thirty days to report or be discharged.

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Amends the Congressional Budget and Impoundment Control Act of 1974 to revise the definition of limited tax benefit under the Line Item Veto Act to: (1) repeal exceptions; and (2) redefine it to mean any tax provision that has the practical effect of providing a benefit in the form of different treatment to a particular taxpayer or a limited class of taxpayers, regardless of whether such provision is limited by its terms to a particular taxpayer or class of taxpayers.

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Versions

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Documents

3 official files

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Sources

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