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United States · Law · HR

H.R. 831 (104th)

To amend the Internal Revenue Code of 1986 to permanently extend the deduction for the health insurance costs of self-employed individuals, to repeal the provision permitting nonrecognition of gain on sales and exchanges effectuating policies of the Federal Communications Commission, and for other purposes.

openUnited States· United States Congress· EN

Introduced

6 February 1995

Last action

9 June 1995 · Introduced

Status

Sponsor introductory remarks on measure. (CR E1222)

Sponsors

Rep. Archer, Bill [R-TX-7], Rep. Matsui, Robert T. [D-CA-5], Rep. Thomas, William M. [R-CA-21], Rep. Johnson, Nancy L. [R-CT-5]

Subjects

Taxation

Source updated

7 April 2025

Taxation

Summary

Amends the Internal Revenue Code to make permanent the deduction for health insurance costs of self-employed individuals. Makes such provision effective beginning after December 31, 1993. Repeals provisions that provide for nonrecognition of Federal Communications Commission certified sales and exchanges. Provides that the rules on nonrecognition on involuntary conversions do not apply if the replacement property or stock is acquired from a related person. Denies the earned income credit for individuals that earn more than $2,500 of interest and dividend income for a taxable year. Provides an inflation adjustment for such amount.

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

Timeline

  1. 6 February 1995

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 6 February 1995

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 6 February 1995

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 8 February 1995

    Reported

    Ordered to be Reported (Amended) by Voice Vote.

    Source: Committee

  5. 8 February 1995

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

  6. 14 February 1995

    Calendars

    Placed on the Union Calendar, Calendar No. 14.

    Source: Calendars

  7. 14 February 1995

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 104-32.

    Source: Committee

  8. 14 February 1995

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 104-32.

    Source: Committee

  9. 16 February 1995

    Reported

    Rules Committee Resolution H. Res. 88 Reported to House. Rule provides for consideration of H.R. 831 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. All points of order against consideration of the bill are waived. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as read. Measure will be considered read. Specified amendments are in order.

    Source: Floor

  10. 21 February 1995

    Passed

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

    Source: Floor

  11. 21 February 1995

    Vote

    On passage Passed by recorded vote: 381 - 44 (Roll no. 150). (consideration: CR H1953)

    Source: Floor

  12. 21 February 1995

    Vote

    Passed/agreed to in House: On passage Passed by recorded vote: 381 - 44 (Roll no. 150).(consideration: CR H1953)

    Source: Floor

  13. 21 February 1995

    Vote

    On motion to recommit with instructions Failed by recorded vote: 180 - 245 (Roll no. 149). (consideration: CR H1953)

    Source: Floor

  14. 21 February 1995

    Floor

    The previous question on the motion to recommit with instructions was ordered without objection.

    Source: Floor

  15. 21 February 1995

    Floor

    Mr. Stark moved to recommit with instructions to Ways and Means.

    Source: Floor

  16. 21 February 1995

    Floor

    Pursuant to the provisions of H. Res. 88, the amendment in the nature of a substitute recommended by the Committee on Ways and Means was considered as adopted.

    Source: Floor

  17. 21 February 1995

    Floor

    The previous question was ordered pursuant to the rule.

    Source: Floor

  18. 21 February 1995

    Floor

    The House rose from the Committee of the Whole House on the state of the Union to report H.R. 831.

    Source: Floor

  19. 21 February 1995

    Floor

    Rule provides for consideration of H.R. 831 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. All points of order against consideration of the bill are waived. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as read. Measure will be considered read. Specified amendments are in order.

    Source: Floor

  20. 21 February 1995

    Floor

    The Speaker designated the Honorable Scott McInnis to act as Chairman of the Committee.

    Source: Floor

  21. 21 February 1995

    Floor

    House resolved itself into the Committee of the Whole House on the state of the Union pursuant to H. Res. 88 and Rule XXIII.

    Source: Floor

  22. 21 February 1995

    Floor

    Considered under the provisions of rule H. Res. 88. (consideration: CR H1921-1953)

    Source: Floor

  23. 21 February 1995

    Passed

    Rule H. Res. 88 passed House.

    Source: Floor

  24. 22 February 1995

    Introduced

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

    Source: IntroReferral

  25. 15 March 1995

    Reported

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

    Source: Committee

  26. 20 March 1995

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 34.

    Source: Calendars

  27. 20 March 1995

    Reported

    Committee on Finance. Reported to Senate by Senator Packwood with an amendment in the nature of a substitute. With written report No. 104-16. Additional views filed.

    Source: Committee

  28. 20 March 1995

    Reported

    Committee on Finance. Reported to Senate by Senator Packwood with an amendment in the nature of a substitute. With written report No. 104-16. Additional views filed.

    Source: Committee

  29. 24 March 1995

    ResolvingDifferences

    Senate insists on its amendment asks for a conference, appoints conferees Packwood; Dole; Roth; Chafee; Grassley; Moynihan; Baucus; Bradley; Moseley-braun. (consideration: CR S4559)

    Source: ResolvingDifferences

  30. 24 March 1995

    Floor

    Considered by Senate. (consideration: CR S4532-4559)

    Source: Floor

  31. 24 March 1995

    Passed

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

    Source: Floor

  32. 28 March 1995

    Passed

    Conference committee actions: Conferees agreed to file conference report.

    Source: ResolvingDifferences

  33. 28 March 1995

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  34. 28 March 1995

    ResolvingDifferences

    The Speaker appointed conferees: Archer, Crane, Thomas, Gibbons, and Rangel.

    Source: ResolvingDifferences

  35. 28 March 1995

    Passed

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

    Source: ResolvingDifferences

  36. 28 March 1995

    Passed

    On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection. (consideration: CR H3845)

    Source: ResolvingDifferences

  37. 28 March 1995

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

  38. 28 March 1995

    Floor

    DEBATE - The House proceeded with one hour of debate on the motion to instruct conferees on the part of the House to agree to Sec. 5 of the Senate amendment, relating to the tax treatment of U.S. citizens who have relinquished their citizenship.

    Source: Floor

  39. 28 March 1995

    ResolvingDifferences

    Mr. Gibbons moved that the House instruct conferees.

    Source: ResolvingDifferences

  40. 28 March 1995

    ResolvingDifferences

    Mr. Archer asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.

    Source: ResolvingDifferences

  41. 28 March 1995

    Passed

    Conferees agreed to file conference report.

    Source: ResolvingDifferences

  42. 29 March 1995

    Reported

    Rules Committee Resolution H. Res. 121 Reported to House. Rule provides for consideration of the conference report to H.R. 831. Waiving all points of order against the conference report and against its consideration. The conference report shall be considered read when called up.

    Source: Floor

  43. 29 March 1995

    ResolvingDifferences

    Conference papers: Senate report and managers' statement held at the desk in Senate.

    Source: ResolvingDifferences

  44. 29 March 1995

    ResolvingDifferences

    Conference report H. Rept. 104-92 filed. (text of conference report: CR H3909-3915)

    Source: ResolvingDifferences

  45. 29 March 1995

    ResolvingDifferences

    Conference report filed: Conference report H. Rept. 104-92 filed.(text of conference report: CR H3909-3915)

    Source: ResolvingDifferences

  46. 30 March 1995

    ResolvingDifferences

    Conference papers: message on House action held at the desk in Senate.

    Source: ResolvingDifferences

  47. 30 March 1995

    Passed

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

    Source: ResolvingDifferences

  48. 30 March 1995

    Passed

    On agreeing to the conference report Agreed to by voice vote. (consideration: CR H4004)

    Source: ResolvingDifferences

  49. 30 March 1995

    Passed

    Conference report agreed to in House: On agreeing to the conference report Agreed to by voice vote.(consideration: CR H4004)

    Source: ResolvingDifferences

  50. 30 March 1995

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

  51. 30 March 1995

    Floor

    DEBATE - The House proceeded with one hour of debate on the conference report.

    Source: Floor

  52. 30 March 1995

    ResolvingDifferences

    Mr. Archer brought up conference report H. Rept. 104-92 for consideration under the provisions of H. Res. 121.

    Source: ResolvingDifferences

  53. 30 March 1995

    Passed

    Rule H. Res. 121 passed House.

    Source: Floor

  54. 31 March 1995

    Floor

    Cloture motion on the conference report to accompany H.R. 831 presented in Senate. (consideration: CR S4979)

    Source: Floor

  55. 31 March 1995

    ResolvingDifferences

    Conference report considered in Senate. (consideration: CR S4974-4980)

    Source: ResolvingDifferences

  56. 3 April 1995

    ResolvingDifferences

    Conference report considered in Senate.

    Source: ResolvingDifferences

  57. 3 April 1995

    Passed

    Conference report agreed to in Senate: Senate agreed to conference report by Voice Vote.(consideration: CR S5029-5047)

    Source: ResolvingDifferences

  58. 3 April 1995

    Vote

    Cloture on the conference report invoked in Senate by Yea-Nay Vote. 83-0. Record Vote No: 126.

    Source: Floor

  59. 4 April 1995

    Floor

    Presented to President.

    Source: Floor

  60. 4 April 1995

    President

    Presented to President.

    Source: President

  61. 11 April 1995

    Became law

    Became Public Law No: 104-7.

    Source: President

  62. 11 April 1995

    President

    Signed by President.

    Source: President

  63. 11 April 1995

    Became law

    Signed by President.

    Source: BecameLaw

  64. 9 June 1995

    Introduced

    Sponsor introductory remarks on measure. (CR E1222)

    Source: IntroReferral

Votes

3 April 1995 · Cloture Motion Agreed to · On the Cloture Motion H.R. 831 · Cloture Motion Agreed to · Official source

Yes 83 · No 0 · Abstain — · Absent/not voting 17

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

Documents

21 official files

Public Law (text)

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  • Public Law (text)

    Public Law · EN · 12 April 1995

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  • Public Law (PDF)

    Public Law · EN · 12 April 1995

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  • Enrolled Bill (text)

    Enrolled Bill · EN · 3 April 1995

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  • Enrolled Bill (PDF)

    Enrolled Bill · EN · 3 April 1995

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  • Conference report filed in House

    summary · EN · 29 March 1995

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  • Engrossed Amendment Senate (text)

    Engrossed Amendment Senate · EN · 24 March 1995

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  • Engrossed Amendment Senate (PDF)

    Engrossed Amendment Senate · EN · 24 March 1995

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  • Reported to Senate (text)

    Reported to Senate · EN · 20 March 1995

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  • Reported to Senate (PDF)

    Reported to Senate · EN · 20 March 1995

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  • Reported to Senate with amendment(s)

    summary · EN · 20 March 1995

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  • Referred in Senate (text)

    Referred in Senate · EN · 22 February 1995

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  • Referred in Senate (PDF)

    Referred in Senate · EN · 22 February 1995

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  • Engrossed in House (text)

    Engrossed in House · EN · 21 February 1995

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  • Engrossed in House (PDF)

    Engrossed in House · EN · 21 February 1995

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  • Passed House amended

    summary · EN · 21 February 1995

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  • Reported in House (text)

    Reported in House · EN · 14 February 1995

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  • Reported in House (PDF)

    Reported in House · EN · 14 February 1995

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  • Reported to House with amendment(s)

    summary · EN · 14 February 1995

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  • Introduced in House (text)

    Introduced in House · EN · 6 February 1995

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  • Introduced in House (PDF)

    Introduced in House · EN · 6 February 1995

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  • Introduced in House

    summary · EN · 6 February 1995

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