United States · Bill · S
S. 545 (103rd)
A bill to amend the Internal Revenue Code of 1986 to allow farmers' cooperatives to elect to include gains or losses from certain dispositions in the determination of net earnings, and for other purposes.
Introduced
10 March 1993
Last action
5 October 1994 · Committee
Status
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.
Sponsors
Sen. Boren, David L. [D-OK], Sen. Dole, Robert J. [R-KS], Sen. Danforth, John C. [R-MO], Sen. Dorgan, Byron L. [D-ND], Sen. Daschle, Thomas A. [D-SD], Sen. Baucus, Max [D-MT], Sen. Lugar, Richard G. [R-IN], Sen. Jeffords, James M. [I-VT], Sen. Pressler, Larry [R-SD], Sen. Wofford, Harris [D-PA], Sen. Grassley, Chuck [R-IA], Sen. Heflin, Howell [D-AL], Sen. Gorton, Slade [R-WA], Sen. Durenberger, Dave [R-MN], Sen. Kerrey, J. Robert [D-NE], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Shelby, Richard C. [R-AL], Sen. Johnston, J. Bennett [D-LA], Sen. Roth Jr., William V. [R-DE]
Subjects
Agriculture, Taxation
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to allow farmers' cooperatives to include gains or losses from the sale or other disposition of assets in net earnings from business done with or for patrons if the assets were used to facilitate the conduct of business.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
10 March 1993
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
10 March 1993
Introduced
Introduced in Senate
Source: IntroReferral
10 March 1993
Introduced
Sponsor introductory remarks on measure. (CR S2641-2642)
Source: IntroReferral
5 October 1994
Committee
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 10 March 1993 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 10 March 1993
Introduced in Senate (PDF)
Introduced in Senate · EN · 10 March 1993
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Leesvertaling
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Introduced in Senate
summary · EN · 10 March 1993
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Boren, David L. [D-OK] · D · Sponsor
- Sen. Dole, Robert J. [R-KS] · R · Sponsor
- Sen. Danforth, John C. [R-MO] · R · Sponsor
- Sen. Dorgan, Byron L. [D-ND] · D · Sponsor
- Sen. Daschle, Thomas A. [D-SD] · D · Cosponsor
- Sen. Baucus, Max [D-MT] · D · Cosponsor
- Sen. Lugar, Richard G. [R-IN] · R · Cosponsor
- Sen. Jeffords, James M. [I-VT] · R · Cosponsor
- Sen. Pressler, Larry [R-SD] · R · Cosponsor
- Sen. Wofford, Harris [D-PA] · D · Cosponsor
- Sen. Grassley, Chuck [R-IA] · R · Cosponsor
- Sen. Heflin, Howell [D-AL] · D · Cosponsor
- Sen. Gorton, Slade [R-WA] · R · Cosponsor
- Sen. Durenberger, Dave [R-MN] · R · Cosponsor
- Sen. Kerrey, J. Robert [D-NE] · D · Cosponsor
- Sen. Riegle, Donald W., Jr. [D-MI] · D · Cosponsor
- Sen. Shelby, Richard C. [R-AL] · D · Cosponsor
- Sen. Johnston, J. Bennett [D-LA] · D · Cosponsor
- Sen. Roth Jr., William V. [R-DE] · R · Cosponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/103rd-congress/senate-bill/545
- Open data entity: https://api.congress.gov/v3/bill/103/s/545
- us · 103-s-545 · source updated 14 January 2025