Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · S

S. 574 (105th)

A bill to delay the application of the substantiation requirements to reimbursement arrangements of certain loggers.

referredUnited States· United States Congress· EN

Introduced

15 April 1997

Last action

15 April 1997 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Abraham, Spencer [R-MI], Sen. Levin, Carl [D-MI]

Subjects

Rule of law, Taxation

Source updated

14 January 2025

Rule of law · Taxation

Official sourceDownload fileView documentsShare

Summary

Requires, for any taxable year beginning before January 1, 1993, treating a timber industry arrangement under which up to 25 percent of a logger's compensation is treated as reimbursement for the use of the logger's chain saw as an accountable plan for purposes of Internal Revenue Code provisions relating to deductions from gross income. Makes payments under such an arrangement deductible from gross income. Waives, for one year after enactment of this Act, any law or rule of law (including res judicata) that would have prevented the application of this Act.

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

Timeline

  1. 15 April 1997

    Introduced

    Sponsor introductory remarks on measure. (CR S3201)

    Source: IntroReferral

  2. 15 April 1997

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  3. 15 April 1997

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

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.

  • Introduced in Senate (text)

    Introduced in Senate · EN · 15 April 1997

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 15 April 1997

    ViewDownloadOpen at official source

    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.

  • Introduced in Senate

    summary · EN · 15 April 1997

    Open at official source

    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

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.