Tax Extension Act of 1991

Summary

Tax Extension Act of 1991 - Title I: 6-Month Extension of Certain Expiring Tax Provisions - Amends the Internal Revenue Code to extend for six months the following expiring provisions: (1) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (2) the credit for increasing research activities; (3) the tax exclusion for employer-provided educational assistance; (4) the tax exclusion for employer-provided group legal services plans; (5) the targeted jobs credit; (6) the energy investment credit for solar and geothermal property; (7) the low-income housing credit; (8) the authority to issue mortgage revenue bonds and mortgage credit certificates; (9) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (10) the itemized deduction for health insurance costs of self-employed individuals; (11) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (12) the tax credit for charitable contributions of appreciated tangible property. Title II: Modification to Corporate Estimated Tax Provisions - Provides for a temporary increase (taxable years beginning after 1991 and before 1997) in the amount of installment payments in the case of corporations that underpay estimated taxes.

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

Timeline

1. 25 November 1991

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-377.

   Source: Committee

2. 25 November 1991

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-377.

   Source: Committee

3. 25 November 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

4. 25 November 1991

   Committee

   Committee Consideration and Mark-up Session Held.

   Source: Committee

5. 25 November 1991

   Introduced

   Introduced in House

   Source: IntroReferral

6. 25 November 1991

   Calendars

   Placed on the Union Calendar, Calendar No. 232.

   Source: Calendars

7. 25 November 1991

   Reported

   Ordered to be Reported.

   Source: Committee

8. 25 November 1991

   Introduced

   Introduced in House

   Source: IntroReferral

9. 26 November 1991

   Vote

   At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 5, rule I, the chair announced that further proceedings on the motion would be postponed until Nov. 26.

   Source: Floor

10. 26 November 1991

    Floor

    DEBATE - The House proceeded with forty minutes of debate.

    Source: Floor

11. 26 November 1991

    Floor

    Considered under suspension of the rules.

    Source: Floor

12. 26 November 1991

    Floor

    Mr. Rostenkowski moved to suspend the rules and pass the bill.

    Source: Floor

13. 27 November 1991

    Floor

    Message on Senate action sent to the House.

    Source: Floor

14. 27 November 1991

    Introduced

    Passed/agreed to in Senate: Received in the Senate, read twice, considered, read the third time, and passed without amendment by Unanimous Consent.

    Source: Floor

15. 27 November 1991

    Vote

    On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays (2/3 required): 420 - 0 (Roll No. 439).

    Source: Floor

16. 27 November 1991

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

17. 27 November 1991

    Vote

    Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays (2/3 required): 420 - 0 (Roll No. 439).

    Source: Floor

18. 27 November 1991

    Floor

    Considered as unfinished business.

    Source: Floor

19. 3 December 1991

    President

    Presented to President.

    Source: President

20. 3 December 1991

    Floor

    Measure Signed in Senate.

    Source: Floor

21. 3 December 1991

    Floor

    Presented to President.

    Source: Floor

22. 11 December 1991

    Became law

    Became Public Law No: 102-227.

    Source: President

23. 11 December 1991

    President

    Signed by President.

    Source: President

24. 11 December 1991

    Became law

    Signed by President.

    Source: BecameLaw

Votes

No vote records are attached yet.

Versions

• Engrossed in House · undated · Official file
• Enrolled Bill · undated · Official file
• Introduced in House · undated · Official file
• Received in Senate · undated · Official file
• Reported in House · undated · Official file

Documents

7 official files

• Reported in House (text)

  Reported in House · EN

  ViewDownloadOpen at official source

• Received in Senate (text)

  Received in Senate · EN

  ViewDownloadOpen at official source

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Enrolled Bill (text)

  Enrolled Bill · EN

  ViewDownloadOpen at official source

• Engrossed in House (text)

  Engrossed in House · EN

  ViewDownloadOpen at official source

• Public Law (PDF)

  Public Law · EN · 12 December 1991

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 25 November 1991

  Open at official source

Sponsors

• Rep. Rostenkowski, Dan [D-IL-8] · D · Sponsor
• · hswm00 · Standing

Related records

• related to → To amend the Internal Revenue Code of 1986 to extend for 1 year certain expiring tax provisions.
• related to ← Tax Extension Act of 1991
• related to ← Tax Extension Act of 1991