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United States · Bill · S

S. 532 (102nd)

Taxpayer Regulatory Relief Act of 1991

referredUnited States· United States Congress· EN

Introduced

28 February 1991

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

26 August 2025

Summary

Taxpayer Regulatory Relief Act of 1991 - Amends the Internal Revenue Code to repeal the authority of the Secretary of the Treasury to prescribe the extent to which rules and regulations may be applied without retroactive effect (or with it). Requires all final, temporary, or proposed regulations and rulings issued by the Secretary to apply prospectively from the date of publication in the Federal Register, unless the Congress supersedes such treatment.

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Documents

2 official files

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Sources

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