legislation: 96-hr-8148

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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
96-hr-8148 96 hr 8148 A bill to allow an income tax deduction for certain motor carrier operating authorities to offset the impact of the Motor Carrier Reform Act of 1980. Taxation 1980-09-18 1980-09-18 Referred to House Committee on Ways and Means. House Rep. Corman, James C. [D-CA-21] CA D C000780 6 Amends the Internal Revenue Code to allow a taxpayer who, on July 1, 1980, held one or more motor carrier operating authorities an income tax deduction ratably over a period of 36 months, beginning with either July, 1980, or the first month of the taxpayer's first taxable year after July 1, 1980. Sets the amount of such deduction at the greater of: (1) $50,000; or (2) the aggregate adjusted bases of all motor carrier operating authorities held by the taxpayer on July 1, 1980. 2024-02-07T16:32:33Z  

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