An act to promote economic revitalization and facilitate expansion of economic opportunities in the Caribbean Basin region, to provide for backup withholding of tax from interest and dividends, and for other purposes.

Summary

Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the provisions which require the withholding of tax on interest and dividends. Makes technical amendments to insure that taxpayers who anticipated the ten percent withholding provision becoming effective on July 1, 1983, do not suffer estimated tax penalties for underpayment of tax for the period between January and June 1983.

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Timeline

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Versions

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Documents

5 official files

• Public Law (PDF)

  Public Law · EN · 6 August 1983

  ViewDownloadOpen at official source

• Conference report filed in House

  summary · EN · 27 July 1983

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• House agreed to Senate amendment with amendment

  summary · EN · 14 July 1983

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• Passed Senate amended

  summary · EN · 16 June 1983

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• Introduced in House

  summary · EN · 11 May 1983

  Open at official source

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