Taxpayer Regulatory Relief Act of 1991

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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Timeline

1. 28 February 1991

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 28 February 1991

   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)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 28 February 1991

  Open at official source

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Sponsors

• Sen. Boren, David L. [D-OK] · D · Sponsor
• Sen. Pryor, David H. [D-AR] · D · Sponsor
• Sen. Baucus, Max [D-MT] · D · Sponsor
• Sen. Breaux, John B. [D-LA] · D · Cosponsor
• Sen. Daschle, Thomas A. [D-SD] · D · Cosponsor
• Sen. Gorton, Slade [R-WA] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Taxpayer Regulatory Relief Act of 1991