legislation: 97-s-2985

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
97-s-2985 97 s 2985 A bill to amend the Internal Revenue Code of 1954 to provide that debts shall accrue only in certain circumstances. Taxation 1982-09-30 1982-12-15 Committee on Finance. Hearings held. Senate Sen. Cannon, Howard W. [D-NV] NV D C000120 2 Amends the Internal Revenue Code to provide that in the case of accrual method taxpayers: (1) a debt owed to the taxpayer shall not be included in the income of such taxpayer and (2) a debt owed by the taxpayer shall not be deductible from the income of such taxpayer unless such debt is enforceable under the laws of the State in which it was incurred or unless such debt is paid. 2023-05-11T13:18:12Z  

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