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United States · Resolution · SRES

S.Res. 281 (99th)

A resolution relating to a prospective effective date for tax reform.

passedUnited States· United States Congress· EN

Introduced

19 December 1985

Last action

Status

Submitted in the Senate, considered, and agreed to without amendment and with a preamble by Voice Vote.

Sponsors

Subjects

Discovery layer

Source updated

30 June 2021

Summary

Expresses the sense of the Senate that the effective date of any fundamental tax reform legislation should generally be January 1, 1987, while recognizing that appropriate transition rules may be necessary to avoid unintended adverse effects and recognizing further that retroactive effective dates may be necessary to extend certain provisions which expire before January 1, 1987.

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Documents

1 official file

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Sources

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