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United States · Bill · S

S. 4105 (117th)

Supply Chain Disruptions Relief Act

openUnited States· United States Congress· EN

Introduced

28 April 2022

Last action

23 December 2022 · Floor

Status

Held at the desk.

Sponsors

Sen. Brown, Sherrod [D-OH], Sen. Scott, Tim [R-SC], Sen. Cortez Masto, Catherine [D-NV], Sen. Marshall, Roger [R-KS], Sen. Murray, Patty [D-WA], Sen. Lummis, Cynthia M. [R-WY], Sen. Stabenow, Debbie [D-MI], Sen. Portman, Rob [R-OH], Sen. King, Angus S., Jr. [I-ME], Sen. Braun, Mike [R-IN], Sen. Carper, Thomas R. [D-DE], Sen. Moran, Jerry [R-KS], Sen. Hassan, Margaret Wood [D-NH], Sen. Boozman, John [R-AR], Sen. Warnock, Raphael G. [D-GA], Sen. Capito, Shelley Moore [R-WV], Sen. Feinstein, Dianne [D-CA], Sen. Daines, Steve [R-MT], Sen. Padilla, Alex [D-CA], Sen. Blackburn, Marsha [R-TN], Sen. Wicker, Roger F. [R-MS], Sen. Baldwin, Tammy [D-WI], Sen. Barrasso, John [R-WY], Sen. Casey, Robert P., Jr. [D-PA], Sen. Grassley, Chuck [R-IA], Sen. Cardin, Benjamin L. [D-MD], Sen. Tillis, Thomas [R-NC], Sen. Kelly, Mark [D-AZ], Sen. Cramer, Kevin [R-ND], Sen. Ernst, Joni [R-IA], Sen. Hoeven, John [R-ND], Sen. Tester, Jon [D-MT], Sen. Blunt, Roy [R-MO], Sen. Cassidy, Bill [R-LA], Sen. Risch, James E. [R-ID], Sen. Rounds, Mike [R-SD], Sen. Hyde-Smith, Cindy [R-MS], Sen. Burr, Richard [R-NC], Sen. Johnson, Ron [R-WI], Sen. Duckworth, Tammy [D-IL], Sen. Smith, Tina [D-MN], Sen. Peters, Gary C. [D-MI], Sen. Fischer, Deb [R-NE], Sen. Shaheen, Jeanne [D-NH], Sen. Cornyn, John [R-TX], Sen. Klobuchar, Amy [D-MN], Sen. Inhofe, James M. [R-OK], Sen. Schumer, Charles E. [D-NY]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Supply Chain Disruptions Relief Act This bill modifies the treatment of liquidations of new motor vehicle inventory as qualified LIFO (last in first out accounting method) inventory. It allows new motor vehicle dealers to elect to wait until the end of 2025 to replace their inventory for purposes of determining income attributable to the sale of such inventory during 2020 and 2021.

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

Timeline

  1. 28 April 2022

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 28 April 2022

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 22 December 2022

    Passed

    Passed Senate without amendment by Unanimous Consent. (consideration: CR S10102; text: CR S10102)

    Source: Floor

  4. 22 December 2022

    Passed

    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

    Source: Floor

  5. 22 December 2022

    Discharge

    Senate Committee on Finance discharged by Unanimous Consent.

    Source: Discharge

  6. 22 December 2022

    Committee

    Senate Committee on Finance discharged by Unanimous Consent.

    Source: Committee

  7. 23 December 2022

    Floor

    Held at the desk.

    Source: Floor

  8. 23 December 2022

    Floor

    Received in the House.

    Source: Floor

  9. 23 December 2022

    Floor

    Message on Senate action sent to the House.

    Source: Floor

Votes

No vote records are attached yet.

Versions

Documents

6 official files

Engrossed in Senate (text)

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Leesvertaling

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  • Engrossed in Senate (text)

    Engrossed in Senate · EN · 22 December 2022

    ViewDownloadOpen at official source

  • Engrossed in Senate (PDF)

    Engrossed in Senate · EN · 22 December 2022

    ViewDownloadOpen at official source

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  • Passed Senate

    summary · EN · 22 December 2022

    Open at official source

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 28 April 2022

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 28 April 2022

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  • Introduced in Senate

    summary · EN · 28 April 2022

    Open at official source

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Sponsors

Showing 48 of 61 sponsors and actors.

Related records

Sources

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