legislation: 105-hr-4522
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 |
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| 105-hr-4522 | 105 | hr | 4522 | To clarify the income and gift tax consequences of catching and returning record home run baseballs. | Taxation | 1998-09-09 | 1998-09-09 | Referred to the House Committee on Ways and Means. | House | Rep. Thomas, William M. [R-CA-21] | CA | R | T000188 | 17 | Provides, with respect to a home run ball hit during the 1998 baseball season by a batter who hit at least 61 home runs during such season, that: (1) no amount shall be included in the gross income of the person recovering such a ball for purposes of subtitle A (Income Taxes) of the Internal Revenue Code; and (2) any gift of such a ball to the batter by the person recovering such a ball shall not be treated as a gift for purposes of subtitle B (Estate and Gift Taxes) of the Internal Revenue Code. | 2025-01-02T17:51:38Z |