United States · Law · HR
H.R. 1296 (98th)
Payment-in-Kind Tax Treatment Act of 1983
Introduced
7 February 1983
Last action
11 March 1983 · President
Status
Became Public Law No: 98-4.
Sponsors
Sen. Harkin, Tom [D-IA], Rep. Bedell, Berkley W. [D-IA-6], Rep. Stenholm, Charles W. [D-TX-17], Sen. Durbin, Richard J. [D-IL], Rep. English, Glenn [D-OK-6], Rep. Volkmer, Harold L. [D-MO-9], Sen. Daschle, Thomas A. [D-SD], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Hance, Kent R. [D-TX-19], Rep. Smith, Neal Edward [D-IA-4], Rep. Foley, Thomas S. [D-WA-5], Sen. Dorgan, Byron L. [D-ND], Rep. Dingell, John D. [D-MI-12], Rep. Glickman, Dan [D-KS-4], Rep. Hightower, Jack E. [D-TX-13], Rep. Jones, Ed [D-TN-8], Rep. Slattery, Jim [D-KS-2], Rep. Penny, Timothy J. [D-MN-1], Rep. Huckaby, Thomas J. (Jerry) [D-LA-5], Rep. Williams, Pat [D-MT-At Large], Rep. Wolpe, Howard E. [D-MI-3], Rep. Crane, Daniel B. [R-IL-19], Rep. Sabo, Martin Olav [D-MN-5], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. McHugh, Matthew F. [D-NY-28], Rep. Goodling, William F. [R-PA-19], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Evans, Lane [D-IL-17], Sen. Wyden, Ron [D-OR], Rep. Ford, Harold E. [D-TN-9], Rep. Thomas, Lindsay [D-GA-1], Rep. Watkins, Wes [R-OK-3], Rep. Hatcher, Charles [D-GA-2], Rep. Brooks, Jack B. [D-TX-9], Del. Sunia, Foto I. F. [D-AS-At Large], Rep. Ottinger, Richard L. [D-NY-20], Rep. Dowdy, Wayne [D-MS-4], Rep. Oberstar, James L. [D-MN-8], Rep. Skelton, Ike [D-MO-4], Sen. Simon, Paul [D-IL], Rep. Kindness, Thomas N. [R-OH-8], Rep. Roemer, Buddy [D-LA-4], Rep. Olin, James R. [D-VA-6], Rep. Staggers, Harley O., Jr. [D-WV-2], Rep. Hall, Sam B., Jr. [D-TX-1], Rep. Pickle, J. J. [D-TX-10], Rep. Roe, Robert A. [D-NJ-8], Rep. Weaver, James H. [D-OR-4]
Subjects
Agriculture
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to permit farmers who participate in a Federal payment-in-kind program to elect to treat commodities they receive as income in the year of receipt or the year of sale. Permits farmers to elect a deferral of the income resulting from the cancellation of Commodity Credit Corporation loans. Provides that farmers participating in a payment-in-kind program do not forfeit eligibility for the special use valuation provisions for farm property.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
7 February 1983
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
7 February 1983
Introduced
Introduced in House
Source: IntroReferral
7 February 1983
Introduced
Introduced in House
Source: IntroReferral
15 February 1983
Referred
Referred to Subcommittee on Select Revenue Measures.
Source: Committee
23 February 1983
Committee
Forwarded by Subcommittee to Full Committee (Amended).
Source: Committee
23 February 1983
Committee
Subcommittee Consideration and Mark-up Session Held.
Source: Committee
23 February 1983
Committee
Subcommittee Hearings Held.
Source: Committee
1 March 1983
Reported
Ordered to be Reported (Amended).
Source: Committee
1 March 1983
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
2 March 1983
Calendars
Placed on Union Calendar No: 9.
Source: Calendars
2 March 1983
Reported
Reported to House (Amended) by House Committee on Ways and Means. Report No: 98-14.
Source: Committee
2 March 1983
Reported
Reported to House (Amended) by House Committee on Ways and Means. Report No: 98-14.
Source: Committee
8 March 1983
Passed
Passed Senate in lieu of S. 690 with an amendment by Voice Vote.
Source: Floor
8 March 1983
Passed
Passed/agreed to in Senate: Passed Senate in lieu of S. 690 with an amendment by Voice Vote.
Source: Floor
8 March 1983
Introduced
Received in the Senate, read twice and laid before the Senate.
Source: IntroReferral
8 March 1983
Vote
Passed House (Amended) by Yea-Nay Vote: 401 - 1 (Record Vote No: 21).
Source: Floor
8 March 1983
Vote
Passed/agreed to in House: Passed House (Amended) by Yea-Nay Vote: 401 - 1 (Record Vote No: 21).
Source: Floor
8 March 1983
Floor
Called up by House Under Suspension of Rules.
Source: Floor
9 March 1983
Passed
House agreed to Senate Amendments with an Amendment by Unanimous Consent.
Source: ResolvingDifferences
9 March 1983
Passed
Resolving differences -- House actions: House agreed to Senate Amendments with an Amendment by Unanimous Consent.
Source: NotUsed
10 March 1983
Floor
Measure Signed in Senate.
Source: Floor
10 March 1983
Passed
Senate agreed to the House amendment to the Senate amendment. By Voice Vote.
Source: ResolvingDifferences
10 March 1983
Passed
Resolving differences -- Senate actions: Senate agreed to the House amendment to the Senate amendment. By Voice Vote.
Source: NotUsed
11 March 1983
Became law
Became Public Law No: 98-4.
Source: President
11 March 1983
Became law
Signed by President.
Source: BecameLaw
11 March 1983
President
Signed by President.
Source: President
11 March 1983
Floor
Presented to President.
Source: Floor
11 March 1983
President
Presented to President.
Source: President
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
6 official files
Public Law (PDF)
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Leesvertaling
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Public Law (PDF)
Public Law · EN · 12 March 1983
House agreed to Senate amendment with amendment
summary · EN · 9 March 1983
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Passed Senate amended
summary · EN · 8 March 1983
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Passed House amended
summary · EN · 8 March 1983
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Reported to House with amendment(s)
summary · EN · 2 March 1983
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Introduced in House
summary · EN · 7 February 1983
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Sponsors
- Sen. Harkin, Tom [D-IA] · D · Sponsor
- Rep. Bedell, Berkley W. [D-IA-6] · D · Sponsor
- Rep. Stenholm, Charles W. [D-TX-17] · D · Sponsor
- Sen. Durbin, Richard J. [D-IL] · D · Sponsor
- Rep. English, Glenn [D-OK-6] · D · Sponsor
- Rep. Volkmer, Harold L. [D-MO-9] · D · Sponsor
- Sen. Daschle, Thomas A. [D-SD] · D · Sponsor
- Rep. Anthony, Beryl, Jr. [D-AR-4] · D · Sponsor
- Rep. Hance, Kent R. [D-TX-19] · D · Sponsor
- Rep. Smith, Neal Edward [D-IA-4] · D · Sponsor
- Rep. Foley, Thomas S. [D-WA-5] · D · Sponsor
- Sen. Dorgan, Byron L. [D-ND] · D · Cosponsor
- Rep. Dingell, John D. [D-MI-12] · D · Cosponsor
- Rep. Glickman, Dan [D-KS-4] · D · Cosponsor
- Rep. Hightower, Jack E. [D-TX-13] · D · Cosponsor
- Rep. Jones, Ed [D-TN-8] · D · Cosponsor
- Rep. Slattery, Jim [D-KS-2] · D · Cosponsor
- Rep. Penny, Timothy J. [D-MN-1] · D · Cosponsor
- Rep. Huckaby, Thomas J. (Jerry) [D-LA-5] · D · Cosponsor
- Rep. Williams, Pat [D-MT-At Large] · D · Cosponsor
- Rep. Wolpe, Howard E. [D-MI-3] · D · Cosponsor
- Rep. Crane, Daniel B. [R-IL-19] · R · Cosponsor
- Rep. Sabo, Martin Olav [D-MN-5] · D · Cosponsor
- Rep. Tallon, Robert M. (Robin) [D-SC-6] · D · Cosponsor
- Rep. McHugh, Matthew F. [D-NY-28] · D · Cosponsor
- Rep. Goodling, William F. [R-PA-19] · R · Cosponsor
- Rep. Coelho, Anthony Lee [D-CA-15] · D · Cosponsor
- Rep. Evans, Lane [D-IL-17] · D · Cosponsor
- Sen. Wyden, Ron [D-OR] · D · Cosponsor
- Rep. Ford, Harold E. [D-TN-9] · D · Cosponsor
- Rep. Thomas, Lindsay [D-GA-1] · D · Cosponsor
- Rep. Watkins, Wes [R-OK-3] · D · Cosponsor
- Rep. Hatcher, Charles [D-GA-2] · D · Cosponsor
- Rep. Brooks, Jack B. [D-TX-9] · D · Cosponsor
- Del. Sunia, Foto I. F. [D-AS-At Large] · D · Cosponsor
- Rep. Ottinger, Richard L. [D-NY-20] · D · Cosponsor
- Rep. Dowdy, Wayne [D-MS-4] · D · Cosponsor
- Rep. Oberstar, James L. [D-MN-8] · D · Cosponsor
- Rep. Skelton, Ike [D-MO-4] · D · Cosponsor
- Sen. Simon, Paul [D-IL] · D · Cosponsor
- Rep. Kindness, Thomas N. [R-OH-8] · R · Cosponsor
- Rep. Roemer, Buddy [D-LA-4] · D · Cosponsor
- Rep. Olin, James R. [D-VA-6] · D · Cosponsor
- Rep. Staggers, Harley O., Jr. [D-WV-2] · D · Cosponsor
- Rep. Hall, Sam B., Jr. [D-TX-1] · D · Cosponsor
- Rep. Pickle, J. J. [D-TX-10] · D · Cosponsor
- Rep. Roe, Robert A. [D-NJ-8] · D · Cosponsor
- Rep. Weaver, James H. [D-OR-4] · D · Cosponsor
Showing 48 of 79 sponsors and actors.
Related records
- related to ← A bill to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any crop received under a Federal program for removing land from agricultural production as produced by the taxpayer, to allow any taxpayer to elect to defer income on any cancellation under such a program of any price support loan, and to provide that participation in such a program shall not disqualify the taxpayer for the special use valuation of farm real property under section 2032A of such Code.
- related to ← A bill to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any crop received under a Federal program for removing land from agricultural production as produced by the taxpayer, to allow any taxpayer to elect to defer income on any cancellation under such a program if any price support loan, and to provide that participation in such a program shall not disqualify the taxpayer for the special use valuation of farm real property under section 2032A of such code.
- related to ← Agricultural Land Diversion Tax Treatment Act of 1983
- amends ← Substituting Senate language relative to the payment-in-kind (PIK) program.
- amends ← To repeal the withholding of tax from interest and dividends and to require statements to be filed by the taxpayer with respect to interest dividends, and patronage dividends.
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Payment-in-Kind Tax Treatment Act of 1983 · H.R. 1296 (98th) · US
- Identifier matchPROJECTS_FROM
Same us record 98-hr-1296 projected from PoliticalRepo US row.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/98th-congress/house-bill/1296
- Open data entity: https://api.congress.gov/v3/bill/98/hr/1296
- us · 98-hr-1296 · source updated 7 February 2024