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United States · Law · HR

H.R. 4006 (99th)

A bill to extend until March 15, 1986, the application of certain tobacco excise taxes, trade adjustment assistance, certain medicare reimbursement provisions, and borrowing authority under the railroad unemployment insurance program, and to amend the Internal Revenue Code of 1954 to extend for a temporary period certain tax provisions of current law which would otherwise expire at the end of 1985.

enactedUnited States· United States Congress· EN

Introduced

19 December 1985

Last action

23 December 1985 · President

Status

Became Public Law No: 99-201.

Sponsors

Rep. Rostenkowski, Dan [D-IL-8]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Summary

Title I: Fifth Emergency Extension Act of 1985-86 - Extends until March 15, 1986: (1) the trade adjustment assistance program; (2) borrowing authority under the Railroad Unemployment Insurance Act; and (3) Medicare hospital and physician payment rate provisions. Title II: Miscellaneous Tax Provisions Extension Act of 1985 - Miscellaneous Tax Provisions Extension Act of 1985 - Amends the Internal Revenue Code to extend the income tax credit for increasing research activities from December 31, 1985, until March 15, 1986. Extends the targeted jobs income tax credit from December 31, 1985, until March 15, 1986. Extends the authorization of appropriations for administrative and publicity expenses through fiscal year 1986. Extends from December 31, 1985, until March 16, 1986, income tax exclusions for educational assistance programs and group legal plans. Extends from December 31, 1985, until March 15, 1986, provisions relating to the awarding of costs to a prevailing taxpayer in Federal tax cases. Extends the increase in the excise tax on cigarettes until March 16, 1986. Extends from December 31, 1985, until March 15, 1986, the moratorium on net operating loss carryover rules. Extends the special rules concerning the allocation of research and experimental expenditures until March 16, 1986. Extends until March 15, 1986, the special rules relating to the filing of tax returns and payment of taxes by spouses of individuals missing in action during the Vietnam conflict. Extends until March 16, 1986, the moratorium on the issuance of regulations relating to the tax treatment of faculty housing by an educational institution. Extends from December 31, 1985, until March 16, 1986, the income tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly. Extends until March 15, 1986, the residential energy tax credit for solar renewable energy source expenditures. Extends the energy investment tax credit for solar and geothermal property until March 15, 1986. Extends until March 15, 1986, the reduction in the excise tax for fuel used by taxicabs.

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

Timeline

  1. 19 December 1985

    Failed

    Unanimous Consent Request to Consider Senate Amendments Rejected in House.

    Source: ResolvingDifferences

  2. 19 December 1985

    Floor

    Measure laid before Senate by unanimous consent.

    Source: Floor

  3. 19 December 1985

    Passed

    Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Voice Vote.

    Source: Floor

  4. 19 December 1985

    Introduced

    Received in the Senate.

    Source: IntroReferral

  5. 19 December 1985

    Passed

    Passed House by Voice Vote.

    Source: Floor

  6. 19 December 1985

    Passed

    Passed/agreed to in House: Passed House by Voice Vote.

    Source: Floor

  7. 19 December 1985

    Floor

    Called up by House by Unanimous Consent.

    Source: Floor

  8. 19 December 1985

    Discharge

    House Committee on Ways and Means Discharged by Unanimous Consent.

    Source: Discharge

  9. 19 December 1985

    Committee

    House Committee on Ways and Means Discharged by Unanimous Consent.

    Source: Committee

  10. 19 December 1985

    Introduced

    Referred to House Committee on Energy and Commerce.

    Source: IntroReferral

  11. 19 December 1985

    Introduced

    Introduced in House

    Source: IntroReferral

  12. 19 December 1985

    Introduced

    Introduced in House

    Source: IntroReferral

  13. 20 December 1985

    Floor

    Presented to President.

    Source: Floor

  14. 20 December 1985

    President

    Presented to President.

    Source: President

  15. 20 December 1985

    Floor

    Measure Signed in Senate.

    Source: Floor

  16. 20 December 1985

    Passed

    Senate agreed to the House amendments to the Senate amendments. By Voice Vote.

    Source: ResolvingDifferences

  17. 20 December 1985

    Passed

    Resolving differences -- Senate actions: Senate agreed to the House amendments to the Senate amendments. By Voice Vote.

    Source: NotUsed

  18. 20 December 1985

    ResolvingDifferences

    House Concurred, in Senate Amendments , with Amendments by Unanimous Consent.

    Source: ResolvingDifferences

  19. 20 December 1985

    NotUsed

    Resolving differences -- House actions: House Concurred, in Senate Amendments , with Amendments by Unanimous Consent.

    Source: NotUsed

  20. 23 December 1985

    Became law

    Became Public Law No: 99-201.

    Source: President

  21. 23 December 1985

    Became law

    Signed by President.

    Source: BecameLaw

  22. 23 December 1985

    President

    Signed by President.

    Source: President

Votes

No vote records are attached yet.

Versions

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

Documents

4 official files

Public Law (PDF)

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Leesvertaling

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  • Public Law (PDF)

    Public Law · EN · 24 December 1985

    ViewDownloadOpen at official source

  • House agreed to Senate amendment with amendment

    summary · EN · 20 December 1985

    Open at official source

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  • Passed Senate amended

    summary · EN · 19 December 1985

    Open at official source

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  • Introduced in House

    summary · EN · 19 December 1985

    Open at official source

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Sponsors

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