An act to amend the Internal Revenue Code of 1954 with respect to the tax treatment of periodic payments for damages received on account of personal injury or sickness, and for other purposes.

Summary

Periodic Payment Settlement Act of 1982 - Amends the Internal Revenue Code to provide for an income tax exclusion of periodic payments of damages received on account of personal injury or sickness, whether paid by the individual originally liable for such damages or his assignee. Allows such assignee a business expense deduction for the payment of such damages.

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Timeline

1. 8 February 1982

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 8 February 1982

   Introduced

   Introduced in House

   Source: IntroReferral

3. 8 February 1982

   Introduced

   Introduced in House

   Source: IntroReferral

4. 20 April 1982

   Referred

   Referred to Subcommittee on Select Revenue Measures.

   Source: Committee

5. 14 June 1982

   Committee

   Subcommittee Hearings Held.

   Source: Committee

6. 12 July 1982

   Committee

   Forwarded by Subcommittee to Full Committee (Amended).

   Source: Committee

7. 12 July 1982

   Committee

   Subcommittee Consideration and Mark-up Session Held.

   Source: Committee

8. 15 September 1982

   Reported

   Ordered to be Reported (Amended).

   Source: Committee

9. 15 September 1982

   Committee

   Committee Consideration and Mark-up Session Held.

   Source: Committee

10. 16 September 1982

    Calendars

    Placed on Union Calendar No: 515.

    Source: Calendars

11. 16 September 1982

    Reported

    Reported to House (Amended) by House Committee on Ways and Means. Report No: 97-832.

    Source: Committee

12. 16 September 1982

    Reported

    Reported to House (Amended) by House Committee on Ways and Means. Report No: 97-832.

    Source: Committee

13. 20 September 1982

    Passed

    Passed House (Amended) by Voice Vote.

    Source: Floor

14. 20 September 1982

    Passed

    Passed/agreed to in House: Passed House (Amended) by Voice Vote.

    Source: Floor

15. 20 September 1982

    Floor

    Called up by House Under Suspension of Rules.

    Source: Floor

16. 23 September 1982

    Introduced

    Received in the Senate and read twice and referred to the Committee on Finance.

    Source: IntroReferral

17. 27 September 1982

    Committee

    Committee on Finance requested executive comment from OMB; Treasury Department.

    Source: Committee

18. 28 September 1982

    Reported

    Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.

    Source: Committee

19. 1 October 1982

    Floor

    Considered by Senate.

    Source: Floor

20. 1 October 1982

    Passed

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

    Source: Floor

21. 1 October 1982

    Reported

    Committee on Finance. Reported to Senate by Senator Dole with an amendment in the nature of a substitute and an amendment to the title. With written report No. 97-646.

    Source: Committee

22. 1 October 1982

    Reported

    Committee on Finance. Reported to Senate by Senator Dole with an amendment in the nature of a substitute and an amendment to the title. With written report No. 97-646.

    Source: Committee

23. 1 October 1982

    Calendars

    Placed on Senate Legislative Calendar under Regular Orders. Calendar No. 934.

    Source: Calendars

24. 13 December 1982

    ResolvingDifferences

    House Concurred, in Senate Amendments , with Amendments.

    Source: ResolvingDifferences

25. 13 December 1982

    NotUsed

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

    Source: NotUsed

26. 17 December 1982

    Passed

    Senate disagreed to the amendment of the House to the Senate amendment to the text. By Unanimous Consent.

    Source: Floor

27. 17 December 1982

    Passed

    Resolving differences -- Senate actions: Senate disagreed to the amendment of the House to the Senate amendment to the text. By Unanimous Consent.

    Source: NotUsed

28. 17 December 1982

    ResolvingDifferences

    Senate requests a conference. Appoints conferees. Dole; Packwood; Wallop; Long; Byrd, of VA.

    Source: ResolvingDifferences

29. 18 December 1982

    Passed

    House Agreed to Request for Conference and Speaker Appointed Conferees: Rostenkowski, Gibbons, Pickle, Duncan, Frenzel.

    Source: ResolvingDifferences

30. 18 December 1982

    NotUsed

    Resolving differences -- House actions: House Insisted on its Amendments to the Senate Amendment.

    Source: NotUsed

31. 18 December 1982

    ResolvingDifferences

    House Insisted on its Amendments to the Senate Amendment.

    Source: ResolvingDifferences

32. 21 December 1982

    Passed

    House Agreed to Conference Report by Voice Vote.

    Source: ResolvingDifferences

33. 21 December 1982

    Passed

    Conference report agreed to in House: House Agreed to Conference Report by Voice Vote.

    Source: ResolvingDifferences

34. 21 December 1982

    ResolvingDifferences

    Conference Report 97-984 Filed in House.

    Source: ResolvingDifferences

35. 21 December 1982

    ResolvingDifferences

    Conference report filed: Conference Report 97-984 Filed in House.

    Source: ResolvingDifferences

36. 21 December 1982

    Passed

    Conferees Agreed to File Conference Report.

    Source: ResolvingDifferences

37. 21 December 1982

    Passed

    Conference committee actions: Conferees Agreed to File Conference Report.

    Source: ResolvingDifferences

38. 22 December 1982

    Passed

    Senate agreed to conference report by Voice Vote.

    Source: ResolvingDifferences

39. 22 December 1982

    Passed

    Conference report agreed to in Senate: Senate agreed to conference report by Voice Vote.

    Source: ResolvingDifferences

40. 3 January 1983

    Floor

    Presented to President.

    Source: Floor

41. 3 January 1983

    President

    Presented to President.

    Source: President

42. 3 January 1983

    Floor

    Measure Signed in Senate.

    Source: Floor

43. 14 January 1983

    Became law

    Became Public Law No: 97-473.

    Source: President

44. 14 January 1983

    Became law

    Signed by President.

    Source: BecameLaw

45. 14 January 1983

    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

8 official files

• Public Law (PDF)

  Public Law · EN · 15 January 1983

  ViewDownloadOpen at official source

• Conference report filed in House

  summary · EN · 21 December 1982

  Open at official source

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• House agreed to Senate amendment with amendment

  summary · EN · 13 December 1982

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• Passed Senate amended

  summary · EN · 1 October 1982

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• Reported to Senate with amendment(s)

  summary · EN · 1 October 1982

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• Passed House amended

  summary · EN · 20 September 1982

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• Reported to House with amendment(s)

  summary · EN · 16 September 1982

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• Introduced in House

  summary · EN · 8 February 1982

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Sponsors

• Rep. Jacobs, Andrew, Jr. [D-IN-10] · D · Sponsor
• Rep. Holland, Kenneth L. [D-SC-5] · D · Sponsor
• Rep. Guarini, Frank J. [D-NJ-14] · D · Sponsor
• Rep. Duncan, John J. [R-TN-2] · R · Sponsor
• Rep. Vander Jagt, Guy [R-MI-9] · R · Sponsor
• · ssfi00 · Standing
• · hswm00 · Standing

Related records

• amends ← To change the date on page 15 from 1977 to 1976.
• amends ← To extend for one year the taxes authorized by law to be collected for the Highway Trust Fund established pursuant to the Highway Revenue Act of 1956.
• amends ← To amend the Internal Revenue Code of 1954 to reduce the rate of certain taxes paid to the Virgin Islands on Virgin Islands source income.
• amends ← To clarify the status of Alaska Native Corporations.

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