legislation: 100-hr-5506

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
100-hr-5506 100 hr 5506 A bill to restore income averaging for farmers. Taxation 1988-10-12 1988-10-12 Referred to House Committee on Ways and Means. House Rep. Emerson, Bill [R-MO-8] MO R E000174 0 Repeals specified provisions of the Tax Reform Act of 1986 that eliminated income averaging. Provides that the Internal Revenue Code (IRC) be applied and administered as if such provisions had not been enacted. Amends the IRC to restore income averaging for a person: (1) actively engaged in the trade or business of farming, including aquaculture; and (2) whose average annual gross income for the three preceding taxable years is at least 50 percent attributable to farming. 2024-02-07T16:32:33Z  

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