legislation: 96-s-2396

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
96-s-2396 96 s 2396 A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of certain lending or finance businesses for purposes of the tax on personal holding companies. Finance and Financial Sector 1980-03-06 1980-03-06 Referred to Senate Committee on Finance. Senate Sen. Jepsen, Roger W. [R-IA] IA R J000101 0 Amends the Internal Revenue Code with respect to the exceptions for certain lending or finance businesses from the definition of a personal holding company. Revises the existing formula to increase the overall percentage of deductions directly allocable to a finance business in order to qualify it for exclusion from such definition. Increases from 60 months to 144 months the limitations on the maturity of commercial paper and loans dealt in or made by a qualifying finance business. Excepts from the computation of average maturities all open end credit transactions (revolving credit). 2021-06-14T20:06:31Z  

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