legislation: 102-hr-5674

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

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

This data as json

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-5674 102 hr 5674 To clarify the tax treatment of intermodal containers, to revise the tax treatment of small property and casualty insurance companies, and for other purposes. Taxation 1992-07-23 1992-08-05 Received in the Senate and read twice and referred to the Committee on Finance. House Rep. Vander Jagt, Guy [R-MI-9] MI R V000027 1 Title I: Tax Treatment of Certain Cargo Containers - Amends the Internal Revenue Code to provide for the treatment of qualified intermodal cargo containers for purposes of the investment tax credit. Title II: Other Provisions - Allows a small insurance company deduction of the tentative taxable income of certain companies involved with property or casualty insurance. Allows penalty-free withdrawals from annuity contracts to pay qualified higher education expenses of the taxpayer, the taxpayer's spouse, or a child or grandchild of such taxpayer. Excludes premiums paid under designated higher education expense annuities from treatment under gift tax provisions. Repeals the stock for debt exception in de minimis cases. 2025-01-03T20:55:56Z  

Links from other tables