A bill to provide that the moratorium of fringe benefit taxation (P.L. 94-427) applies to the value on certain campus housing furnished by educational institutions to their employees.

Summary

Excludes from the gross income of employees of educational institutions, for income and employment tax purposes, the value of lodging provided to such employees which is located near their place of employment.

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

Timeline

1. 11 March 1983

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 11 March 1983

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 16 March 1983

   Committee

   Committee on Finance requested executive comment from OMB, Treasury Department.

   Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 11 March 1983

  Open at official source

Sponsors

• Sen. Moynihan, Daniel Patrick [D-NY] · D · Sponsor
• Sen. Heinz, John [R-PA] · R · Sponsor
• Sen. Kennedy, Edward M. [D-MA] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → A bill to provide that subtitles A and C of the Internal Revenue Code of 1954 shall be applied without regard to the value of lodging located in the proximity of an educational institution and furnished by such institution to its employees for taxable years or periods beginning before January 1, 1984.