United States · Law · HR
H.R. 1308 (108th)
Working Families Tax Relief Act of 2004
Introduced
18 March 2003
Last action
—
Status
Became Public Law No: 108-311.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
Summary
Tax Relief, Simplification, and Equity Act of 2003 - Revises Internal Revenue Code expatriation tax provisions. Subjects certain individuals, for a ten year period following citizenship relinquishment or residency termination, to the expatriation (alternative) tax provisions. Provides exceptions for dual citizens and minors. Suspends the tax-exempt status of a designated terrorist organization. Expresses the sense of Congress concerning corporate expatriation. Establishes a special rule for determining the exclusion of gain from the sale of a principal residence for members of the Foreign Service on qualified official extended duty. Provides tax relief for families of the Columbia Space Shuttle. Includes any vaccine against hepatitis A under the 75-cents-per-dose manufacturer's excise tax. Expands the 50-percent tax orphan drug tax credit for expenses related to human clinical testing of drugs for the treatment of certain rare diseases and conditions to include specified testing expenses. Treats as an exempt facility bond any qualified forest conservation bond (as defined). Revises the excise tax provisions on bows, arrows, and other archery equipment. Provides for the application of capital gain treatment to outright sales of timber whether or not the owner retains economic interest. Repeals the excise tax on fishing tackle boxes. Revises, with respect to real property, provisions concerning the treatment under the at-risk rules of publicly traded nonrecourse debt. Extends, with respect to involuntary conversion rules, the replacement period for livestock sold on account of weather related conditions. Coordinates farmers income averaging with the alternative minimum tax. Provides that the patronage dividends of cooperatives shall not be reduced by stock dividends to the extent the stock dividends are in addition to amounts otherwise payable.
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Votes
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Versions
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Documents
19 official files
Enrolled Bill (text)
Enrolled Bill (text)
Enrolled Bill · EN
Enrolled Bill (PDF)
Enrolled Bill · EN
Public Law (text)
Public Law · EN · 4 October 2004
Public Law (PDF)
Public Law · EN · 4 October 2004
Public Law
summary · EN · 4 October 2004
Conference report filed in House
summary · EN · 23 September 2004
Engrossed Amendment House (text)
Engrossed Amendment House · EN · 12 June 2003
Engrossed Amendment House (PDF)
Engrossed Amendment House · EN · 12 June 2003
Engrossed Amendment Senate (text)
Engrossed Amendment Senate · EN · 5 June 2003
Engrossed Amendment Senate (PDF)
Engrossed Amendment Senate · EN · 5 June 2003
Passed Senate amended
summary · EN · 5 June 2003
Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 21 March 2003
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 21 March 2003
Engrossed in House (text)
Engrossed in House · EN · 19 March 2003
Engrossed in House (PDF)
Engrossed in House · EN · 19 March 2003
Passed House without amendment
summary · EN · 19 March 2003
Introduced in House (text)
Introduced in House · EN · 18 March 2003
Introduced in House (PDF)
Introduced in House · EN · 18 March 2003
Introduced in House
summary · EN · 18 March 2003
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/house-bill/1308
- Open data entity: https://api.congress.gov/v3/bill/108/hr/1308