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United States · Bill · S

S. 585 (105th)

A bill to amend the Internal Revenue Code of 1986 to authorize the Secretary of the Treasury to abate the accrual of interest on income tax underpayments by taxpayers located in Presidentially declared disaster areas if the Secretary extends the time for filing returns and payment of tax for such returns.

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. Dorgan, Byron L. [D-ND], Sen. Daschle, Thomas A. [D-SD], Sen. Johnson, Tim [D-SD], Sen. Wellstone, Paul D. [D-MN]

Subjects

Taxation

Source updated

14 January 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to require that, for presidentially declared disaster areas, if the Secretary of the Treasury extends for any period the time for filing income tax returns and for paying income tax, the Secretary also abate for that period any underpayment interest.

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

Timeline

  1. 15 April 1997

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 15 April 1997

    Introduced

    Sponsor introductory remarks on measure. (CR S3215-3216)

    Source: IntroReferral

  3. 15 April 1997

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in Senate (text)

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  • 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

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  • Introduced in Senate

    summary · EN · 15 April 1997

    Open at official source

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Sponsors

Related records

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Sources

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