United States · Bill · S
S. 532 (102nd)
Taxpayer Regulatory Relief Act of 1991
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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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 28 February 1991
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/532
- Open data entity: https://api.congress.gov/v3/bill/102/s/532