legislation: 102-hr-5658

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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
102-hr-5658 102 hr 5658 Relating to the treatment of certain distributions made by Alaska Native Corporations. Taxation 1992-07-22 1992-08-05 Received in the Senate and read twice and referred to the Committee on Finance. House Rep. McDermott, Jim [D-WA-7] WA D M000404 0 Declares that, for purposes of the Internal Revenue Code, any qualified distribution made by a Native Corporation shall not be treated as a distribution made out of earnings and profits. Defines a qualified distribution as any distribution to a Native (as defined under the Alaska Native Claims Settlement Act) or descendant of a Native which: (1) is made after the date of enactment of such Act; and (2) but for this Act would have been treated as a dividend. 2025-01-03T20:55:56Z  

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