legislation
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929 rows where congress = 101 and policy_area = "Taxation" sorted by introduced_date descending
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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 |
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| 101-hr-5969 | 101 | hr | 5969 | To amend the Internal Revenue Code of 1986 to limit the interest deduction of foreign corporations that hold interests of less than ten percent in partnerships engaged in business in the United States. | Taxation | 1990-10-27 | 1990-10-27 | Referred to the House Committee on Ways and Means. | House | Rep. McGrath, Raymond J. [R-NY-5] | NY | R | M000458 | 0 | Amends the Internal Revenue Code to require that a foreign corporation be treated as owning (or as having incurred) a pro rata share of the assets and liabilities of a partnership in which it is a partner for purposes of allocating interest deductions (thus barring such deductions on the basis of gross income). | 2024-02-07T16:32:33Z | |
| 101-hr-5942 | 101 | hr | 5942 | To provide for the establishment of industrial recapitalization funds by industries which were injured by unfair import competition, and for other purposes. | Taxation | 1990-10-26 | 1990-10-27 | Referred to the Subcommittee on Trade. | House | Rep. Gephardt, Richard A. [D-MO-3] | MO | D | G000132 | 0 | Amends the Internal Revenue Code to allow a corporation to establish an industrial recapitalization fund if such corporation has been injured by subsidized sales of imported merchandise or forced sales of less than fair value. Requires such corporation to enter into an agreement with the Secretary of Commerce to use such fund to acquire new, or to modernize, plant and equipment in the United States for an essential industry. Allows non-taxable deposits to be made to such fund during the five years after entering into an agreement. Makes certain gains, earnings, and profits non-taxable if related to the fund. Allows qualified withdrawals for the 12 years after formation of the fund and provide for the tax treatment of such fund after the close of the tenth year. Amends the Tariff Act of 1930 to set forth reporting requirements for the Secretary of Commerce concerning the collection of antidumping and countervailing duties. Requires the appropriate Customs Service officer to reliquidate any entry necessary to correct the failure to assess and collect an antidumping or countervailing duty. | 2024-02-07T16:32:33Z | |
| 101-hr-5951 | 101 | hr | 5951 | To provide that a period of service on active duty by a member of a reserve component of the Armed Forces shall not be considered as a break in service for purposes of determining eligibility to participate in a group health plan. | Taxation | 1990-10-26 | 1990-10-26 | Referred to the House Committee on Ways and Means. | House | Rep. Pease, Donald J. [D-OH-13] | OH | D | P000170 | 0 | Provides that no deduction shall be allowed under the Internal Revenue Code for expenses paid or incurred by an employer for any group health plan if the service on active duty of an eligible Reserve member is considered a break in service for purposes of determining the eligibility of such member, and his or her dependents, to participate in any such plan. Defines "eligible Reserve member" as a member of a reserve component of the armed forces who: (1) after August 2, 1990, is called or ordered to active duty for a period of more than 30 days; (2) is an employee of an employer on the date of such call or order; and (3) resumes employment with such employer within 60 days after being released from active duty. | 2024-02-07T16:32:33Z | |
| 101-hr-5957 | 101 | hr | 5957 | To amend the Internal Revenue Code of 1986 to provide a refundable credit for adoption expenses for individuals adopting children. | Taxation | 1990-10-26 | 1990-10-26 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Christopher H. [R-NJ-4] | NJ | R | S000522 | 2 | Amends the Internal Revenue Code to allow a tax credit for qualified adoption expenses. Disallows such credit for any expense for which a deduction or credit is allowable under other provisions of the Code or for any expenses paid from Federal, State, or local funds. | 2024-02-07T16:32:33Z | |
| 101-s-3253 | 101 | s | 3253 | A bill to provide for the establishment of industrial recapitalization funds by industries which were injured by unfair import competition, and for other purposes. | Taxation | 1990-10-26 | 1990-10-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Lieberman, Joseph I. [D-CT] | CT | D | L000304 | 0 | Amends the Internal Revenue Code to allow a corporation to establish an industrial recapitalization fund if such corporation has been injured by subsidized sales of imported merchandise or forced sales of less than fair value. Requires such corporation to enter into an agreement with the Secretary of Commerce to use such fund to acquire new, or to modernize, plant and equipment in the United States for an essential industry. Allows non-taxable deposits to be made to such fund during the five years after entering into an agreement. Makes certain gains, earnings, and profits non-taxable if related to the fund. Allows qualified withdrawals for the 12 years after formation of the fund and provides for the tax treatment of such fund after the close of the tenth year. Amends the Tariff Act of 1930 to set forth reporting requirements for the Secretary of Commerce concerning the collection of antidumping and countervailing duties. Requires the appropriate Customs Service officer to reliquidate any entry necessary to correct the failure to assess and collect an antidumping or countervailing duty. | 2025-01-14T18:59:41Z | |
| 101-s-3256 | 101 | s | 3256 | Wetlands and Green Space Preservation Assistance Act of 1990 | Taxation | 1990-10-26 | 1990-10-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Jeffords, James M. [R-VT] | VT | R | J000072 | 1 | Wetlands and Green Space Preservation Assistance Act of 1990 - Amends the Internal Revenue Code to provide for determining the environmental use value of sensitive environmental areas for estate tax purposes. Requires the estate to grant an environmental preservation easement for a period of ten years after the death of the decedent. Imposes an additional estate tax if an heir fails to maintain the easement. | 2025-08-26T17:28:26Z | |
| 101-s-3260 | 101 | s | 3260 | Small Employer Health Benefit Reform Act of 1990 | Taxation | 1990-10-26 | 1990-10-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Durenberger, Dave [R-MN] | MN | R | D000566 | 0 | Small Employer Health Benefit Reform Act of 1990 - Amends the Internal Revenue Code to impose an excise tax on insurance companies which do not meet requirements concerning coverage, rating, or disclosure and recordkeeping with respect to accident and health insurance provided to small employers. | 2025-08-26T17:25:55Z | |
| 101-hr-5921 | 101 | hr | 5921 | Jobs, Growth, and Competitiveness Act of 1990 | Taxation | 1990-10-25 | 1990-10-25 | Referred to the House Committee on Ways and Means. | House | Rep. Edwards, Mickey [R-OK-5] | OK | R | E000077 | 13 | Jobs, Growth, and Competitiveness Act of 1990 - Amends the Internal Revenue Code to reinstate the ten-percent investment tax credit for property used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, waste disposal, or pollution control services. Allows such tax credit to offset 100 percent of certain corporation's minimum tax. | 2025-08-26T17:24:57Z | |
| 101-hr-5923 | 101 | hr | 5923 | Taxpayer Regulatory Relief Act of 1990 | Taxation | 1990-10-25 | 1990-10-25 | Referred to the House Committee on Ways and Means. | House | Rep. Anthony, Beryl, Jr. [D-AR-4] | AR | D | A000213 | 0 | Taxpayer Regulatory Relief Act of 1990 - Amends the Internal Revenue Code to repeal the authority of the Secretary of the Treasury to prescribe the extent to which rules and regulations may be applied without retroactive effect (or with it). Requires all final, temporary, or proposed regulations and rulings issued by the Secretary to apply prospectively from the date of publication in the Federal Register, unless the Congress supersedes such treatment. | 2025-08-26T17:24:22Z | |
| 101-hr-5925 | 101 | hr | 5925 | To amend the Internal Revenue Code of 1986 to provide an employer a credit against income tax for the cost of providing mammography screening for his employees. | Taxation | 1990-10-25 | 1990-10-25 | Referred to the House Committee on Ways and Means. | House | Rep. Hertel, Dennis M. [D-MI-14] | MI | D | H000547 | 0 | Amends the Internal Revenue Code to allow an employer a tax credit for 20 percent of qualified mammography screening costs. Requires the Secretary of Health and Human Services to establish standards to assure the safety and accuracy of such mammography screening. | 2024-02-07T16:32:33Z | |
| 101-hr-5912 | 101 | hr | 5912 | Windfall Oil Profits Tax Act of 1990 | Taxation | 1990-10-24 | 1990-10-24 | Referred to the House Committee on Ways and Means. | House | Rep. Levine, Mel [D-CA-27] | CA | D | L000264 | 0 | Windfall Oil Profits Tax Act of 1990 - Amends the Internal Revenue Code to reinstate the windfall profit tax on domestic crude oil. Revises the inflation adjustment and declares the base price to be the average price per barrel of taxable crude oil during the four-month period ending on July 31, 1990, as determined by the Secretary of the Treasury. Repeals the phaseout of the tax, thus making the tax permanent law. Limits the category of newly discovered oil to oil from newly drilled wells in previously unproven oil or gas property. Establishes the Alternative Energy Technology and Energy Conservation Trust Fund to carry out programs to develop: (1) alternative energy sources and technologies that do not adversely affect the environment; and (2) methods of energy conservation that are cost-effective for the general public to employ. Appropriates a percentage of the windfall profit tax to such Fund. | 2025-08-26T17:26:08Z | |
| 101-hr-5914 | 101 | hr | 5914 | To establish a task force to study and evaluate the taxation of real property by State and local governments, the effects of such taxation on certain taxpayers, and the feasibility of other policies designed to reduce the dependence of State and local governments on such taxation. | Taxation | 1990-10-24 | 1990-10-27 | Referred to the Subcommittee on Human Resources and Intergovernmental Relations. | House | Rep. Murtha, John P. [D-PA-12] | PA | D | M001120 | 0 | Establishes a Task Force on the Taxation of Real Property by State and Local Governments to study and evaluate: (1) the taxation of real property by State and local governments; (2) the effects of such taxation on middle income and fixed income taxpayers; and (3) the feasibility of other policies designed to reduce the dependence of State and local governments on such taxation. Requires the Task Force to submit a final report to the President and terminate the Task Force 90 days after such submission. | 2025-02-04T16:54:13Z | |
| 101-hr-5904 | 101 | hr | 5904 | To amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment. | Taxation | 1990-10-23 | 1990-10-23 | Referred to the House Committee on Ways and Means. | House | Rep. Bruce, Terry L. [D-IL-19] | IL | D | B000971 | 3 | Amends the Internal Revenue Code to allow a tax credit for a three-year credit period for a percentage of the investment in acid rain control property installed to comply with sulfur dioxide emission limitations under the Clean Air Act. Allows the use of tax-exempt facility bonds to finance acid rain control property. Allows a business credit for a percentage of the expenditures paid or incurred for coal cleaning minerals used to remove or reduce the sulfur content of coal. Excludes from gross income the value of clean air allowances allocated to the taxpayer under the Clean Air Act. Allows a 60-month amortization of acid rain control property. | 2024-02-07T16:32:33Z | |
| 101-hr-5906 | 101 | hr | 5906 | Economic Growth and Venture Capital Act of 1990 | Taxation | 1990-10-23 | 1990-10-23 | Referred to the House Committee on Ways and Means. | House | Rep. McEwen, Bob [R-OH-6] | OH | R | M000432 | 0 | Economic Growth and Venture Capital Act of 1990 - Amends the Internal Revenue Code to reduce the individual and corporate capital gains rate from 34 percent to 15 percent. Reduces such tax to 7.5 percent for low- and middle-income taxpayers. Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Provides for indexing the limitation on capital losses of noncorporate taxpayers. | 2025-08-26T17:28:10Z | |
| 101-hr-5886 | 101 | hr | 5886 | To clarify the treatment of certain Federal financial assistance provided to savings and loan institutions. | Taxation | 1990-10-21 | 1990-10-21 | Referred to the House Committee on Ways and Means. | House | Rep. Guarini, Frank J. [D-NJ-14] | NJ | D | G000511 | 0 | Requires that, except in specified instances, Federal financial assistance be taken into account when determining losses or bad debts of savings and loans institutions (thus denying income tax deductions for losses or bad debts to the extent Federal assistance has compensated for them). | 2024-02-07T16:32:33Z | |
| 101-hr-5884 | 101 | hr | 5884 | To amend the Internal Revenue Code of 1986 to allow small commercial finance companies to use the reserve method in accounting for bad debts. | Taxation | 1990-10-20 | 1990-10-20 | Referred to the House Committee on Ways and Means. | House | Rep. Cardin, Benjamin L. [D-MD-3] | MD | D | C000141 | 0 | Amends the Internal Revenue Code to allow certain commercial finance companies, in lieu of a deduction for wholly worthless debts, a deduction for a reasonable addition to a reserve for bad debts. Makes a company eligible for such deduction if: (1) the average adjusted basis of all its assets is $500,000,000 or less; or (2) such company was a member of a parent-subsidiary controlled group and the average adjusted basis of all assets of such groups was $50,000,000 or less. | 2024-02-07T16:32:33Z | |
| 101-hr-5874 | 101 | hr | 5874 | To amend the Internal Revenue Code of 1986 to increase the marginal tax rate for high-income taxpayers. | Taxation | 1990-10-19 | 1990-11-05 | See H.R.5835. | House | Rep. Coyne, William J. [D-PA-14] | PA | D | C000846 | 0 | Amends the Internal Revenue Code to increase the marginal tax rate for higher-income taxpayers, including creation of a 35 percent bracket. Sets the maximum capital gains rate at 28 percent. Repeals the phase-out of the 15-percent rate and personal exemptions. | 2024-02-07T16:32:33Z | |
| 101-s-3221 | 101 | s | 3221 | A bill to amend the Internal Revenue Code of 1986 to provide greater flexibility for rollovers from qualified employer pension plans. | Taxation | 1990-10-19 | 1990-10-19 | Read twice and referred to the Committee on Finance. | Senate | Sen. Mikulski, Barbara A. [D-MD] | MD | D | M000702 | 1 | Amends the Internal Revenue Code to revise provisions concerning rollovers from qualified employer pensions plans. Allows the tax-free rollover of savings into individual retirement accounts. Makes this Act effective for distributions made after December 31, 1986. | 2025-01-14T18:59:41Z | |
| 101-hr-5843 | 101 | hr | 5843 | To impose an excess profits tax on the income of corporations engaged in the production of petroleum and petroleum products for a limited period. | Taxation | 1990-10-17 | 1990-10-17 | Referred to the House Committee on Ways and Means. | House | Rep. Gilman, Benjamin A. [R-NY-22] | NY | R | G000212 | 0 | Amends the Internal Revenue Code to impose on the income of every corporation engaged in the production of petroleum and petroleum products for each taxable year which begins or ends during the emergency period a tax of 40 percent of the excess profits taxable income for such taxable year. Describes the emergency period as the three-year period beginning on the date of the enactment of this Act. Sets forth the method of determining taxable income of a corporation during the emergency period. Allows an excess profits deduction of either 100 percent of the average base period taxable income or a percentage of invested capital, whichever is greater. Revises the energy plowback deduction for purposes of this Act to include the costs of: (1) intangible drilling and development; (2) construction, reconstruction, erection, or acquisition of specified petroleum-related items; or (3) secondary or tertiary recovery of oil or gas. | 2024-02-07T16:32:33Z | |
| 101-hr-5846 | 101 | hr | 5846 | To amend the Internal Revenue Code of 1986 to impose a 100 percent tax on income from frozen Iraqi assets. | Taxation | 1990-10-17 | 1990-10-17 | Referred to the House Committee on Ways and Means. | House | Rep. Levine, Mel [D-CA-27] | CA | D | L000264 | 57 | Amends the Internal Revenue Code to impose a 100 percent tax on income from frozen Iraqi assets. Authorizes the President to modify such tax if the armed forces of Iraq withdraw from Kuwait within the time and in the manner determined by the President. | 2024-02-07T16:32:33Z | |
| 101-hr-5838 | 101 | hr | 5838 | Seed Capital Formation Act of 1990 | Taxation | 1990-10-16 | 1990-10-16 | Referred to the House Committee on Ways and Means. | House | Rep. Hoagland, Peter [D-NE-2] | NE | D | H000652 | 4 | Seed Capital Formation Act of 1990 - Amends the Internal Revenue Code to allow a tax deduction for capital gains on small business stock held at least five years. Sets forth the formula for determining the applicable percentage of such gain from 25 percent for five years, up to 100 percent for such stock held for ten years. Establishes a maximum capital gains rate for individuals and corporations with small business stock gain. Revises the definition of a small business corporation. Provides for the treatment of a corporation as a small business corporation if its stock does not exceed $5,000,000 (currently $1,000,000). Adjusts such amount for inflation. | 2025-08-26T17:28:03Z | |
| 101-hr-5829 | 101 | hr | 5829 | To amend the Internal Revenue Code of 1986 to extend for 5 years the treatment of qualified mortgage bonds and mortgage credit certificates. | Taxation | 1990-10-15 | 1990-10-15 | Referred to the House Committee on Ways and Means. | House | Rep. Coyne, William J. [D-PA-14] | PA | D | C000846 | 0 | Amends the Internal Revenue Code to extend through FY 1995 the period during which qualified mortgage bonds and mortgage credit certificates may be issued. (Under current law, authority for these programs is due to expire at the end of FY 1990.) | 2024-02-07T16:32:33Z | |
| 101-hr-5831 | 101 | hr | 5831 | To amend the Internal Revenue Code of 1986 to extend for 5 years the treatment of qualified small issue bonds. | Taxation | 1990-10-15 | 1990-10-15 | Referred to the House Committee on Ways and Means. | House | Rep. Coyne, William J. [D-PA-14] | PA | D | C000846 | 0 | Amends the Internal Revenue Code to extend the tax exemption for qualified small issue industrial bonds (bonds issued to finance manufacturing facilities and farm property) through FY 1995. | 2024-02-07T16:32:33Z | |
| 101-hr-5826 | 101 | hr | 5826 | Small Business Tax Incentive Act of 1990 | Taxation | 1990-10-13 | 1990-10-18 | Committee Consideration and Mark-up Session Held. | House | Rep. Rostenkowski, Dan [D-IL-8] | IL | D | R000458 | 0 | Small Business Tax Incentive Act of 1990 - Title I: Treatment of Costs of Providing Nondiscriminatory Public Accommodations - Amends the Internal Revenue Code to allow a tax credit for small businesses for the expense of providing public accommodations access to the disabled. Makes such tax credit a part of the general business credit for eligible small businesses. Reduces the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly. Title II: Other Provisions - Revises provisions regarding the review of the impact of tax regulations on small businesses with respect to procedures in promulgating final regulations. Requires the booklets of instructions for individual income tax returns to include: (1) a pie-shaped graph showing the relative sizes of the major outlay categories; and (2) a pie-shaped graph showing the relative sizes of the major income categories. | 2025-08-26T17:24:14Z | |
| 101-hr-5821 | 101 | hr | 5821 | To amend the Internal Revenue Code of 1986 to provide greater flexibility for rollovers from qualified employer pension plans. | Taxation | 1990-10-12 | 1990-10-12 | Referred to the House Committee on Ways and Means. | House | Rep. Cardin, Benjamin L. [D-MD-3] | MD | D | C000141 | 7 | Amends the Internal Revenue Code to revise provisions concerning rollovers from qualified employer pension plans. Allows the tax-free rollover of savings into individual retirement accounts. Makes this Act effective for distributions made after December 31, 1986. | 2024-02-07T16:32:33Z | |
| 101-hr-5822 | 101 | hr | 5822 | Technical and Miscellaneous Revenue Act of 1990 | Taxation | 1990-10-12 | 1990-11-05 | See H.R.5835. | House | Rep. Rostenkowski, Dan [D-IL-8] | IL | D | R000458 | 0 | Technical and Miscellaneous Revenue Act of 1990 - Title I: Tax Technical Corrections - Amends the Revenue Reconciliation Act of 1989, the Technical and Miscellaneous Revenue Act of 1988, and the Internal Revenue Code to make technical corrections to various provisions. Title II: Repeal of Expired or Obsolete Provisions - Subtitle A: Repeal of Expired or Obsolete Provisions - Amends the Internal Revenue Code to provide for the repeal or modification of expired or obsolete provisions. Subtitle B: Provisions Relating to Studies - Extends the date for filing reports on certain studies and repeals requirements for certain other studies. Modifies the study of Americans working abroad under the Foreign Earned Income Act of 1978 to require the Secretary of the Treasury to report as soon as practicable after December 31, 1993, and as soon as practicable after the close of each fifth calendar year thereafter (currently, every fourth calendar year). Increases from $200,000 to $1,000,000 the tax refund amount which must be reported to the Joint Committee on Taxation. Title III: Customs and Tariff Provisions - Amends the Harmonized Tariff Schedule of the United States to make specified redesignations to the Schedule's subheadings. Provides for duty treatment of gloves, mittens, and mitts principally designed for use in sports. Changes wheel size specifications with respect to 26-inch bicycles. Grants duty-free treatment, through December 31, 1992, of certain fiberglass tire cord fabric. Sets forth technical amendments. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to reduce the fees for certain customs services and provide an adjustment to such fees for formally-entered merchandise. | 2024-02-07T16:32:33Z | |
| 101-hr-5817 | 101 | hr | 5817 | To provide that taxpayers may rely on Internal Revenue Service guidelines in determining the funding limits for pension plans. | Taxation | 1990-10-11 | 1990-10-26 | Referred to the Subcommittee on Labor-Management Relations. | House | Rep. McEwen, Bob [R-OH-6] | OH | R | M000432 | 0 | Provides that actuarial assumptions used in determining funding limits for pension plans shall be treated as reasonable if they are within the guidelines set forth in the Actuarial Guidelines Handbook (an Internal Revenue Service manual). | 2026-03-23T12:41:21Z | |
| 101-hr-5818 | 101 | hr | 5818 | To eliminate the retroactive effect on Federal retirement benefits of the repeal of the 3-year basis recovery rule by the Tax Reform Act of 1986. | Taxation | 1990-10-11 | 1990-10-11 | Referred to the House Committee on Ways and Means. | House | Rep. Saiki, Patricia [R-HI-1] | HI | R | S000014 | 0 | Provides that in the case of Federal annuities, the repeal of the three-year basis recovery rule by the Tax Reform Act of 1986 shall apply only in cases where the starting date is after the date of the enactment of such Act. Allows six months after the date of enactment of this Act for claims for refund or credit of any overpayment of tax which would otherwise be barred by Federal law or regulation. | 2024-02-07T16:32:33Z | |
| 101-hr-5804 | 101 | hr | 5804 | To amend the Internal Revenue Code of 1986 to provide a tax credit to employers who employ members of the Ready Reserve or of the National Guard. | Taxation | 1990-10-10 | 1990-10-10 | Referred to the House Committee on Ways and Means. | House | Rep. Bilirakis, Michael [R-FL-9] | FL | R | B000463 | 6 | Amends the Internal Revenue Code to provide a business tax credit for employers of members of the Ready Reserve or National Guard absent from work on active duty in the amount of 50 percent of the actual compensation amount for the taxable year, plus ten percent of the unpaid compensation amount for the taxable year. Limits such credit to $2,000 with respect to any one Ready Reserve-National Guard employee. | 2024-02-07T16:32:33Z | |
| 101-hr-5805 | 101 | hr | 5805 | To require the Secretary of the Treasury to include organ donation information with individual income tax refund payments, and for other purposes. | Taxation | 1990-10-10 | 1990-10-30 | Referred to the Subcommittee on Health and the Environment. | House | Rep. Durbin, Richard J. [D-IL-20] | IL | D | D000563 | 25 | Requires the Secretary of the Treasury to include organ donation information with income tax refund payments. | 2024-02-07T16:32:33Z | |
| 101-hr-5810 | 101 | hr | 5810 | Assault Weapon Revenue Act of 1990 | Taxation | 1990-10-10 | 1990-10-10 | Referred to the House Committee on Ways and Means. | House | Rep. Stark, Fortney Pete [D-CA-9] | CA | D | S000810 | 5 | Assault Weapon Revenue Act of 1990 - Amends the Internal Revenue Code to apply firearms excise taxes to certain types of assault weapons. | 2025-08-26T17:27:40Z | |
| 101-hr-5811 | 101 | hr | 5811 | Pension Tax Equity Act of 1990 | Taxation | 1990-10-10 | 1990-10-15 | Referred to the Subcommittee on Economic and Commercial Law. | House | Rep. Unsoeld, Jolene [D-WA-3] | WA | D | U000017 | 6 | Pension Tax Equity Act of 1990 - Amends Federal law to prohibit a State from imposing an income tax on the pension income of an individual who is not a resident or domiciliary of such State. | 2025-08-26T17:26:02Z | |
| 101-s-3173 | 101 | s | 3173 | A bill to amend the Internal Revenue Code of 1986 to provide a preferential capital gains rate for domestically processed timber. | Taxation | 1990-10-09 | 1990-10-09 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hatfield, Mark O. [R-OR] | OR | R | H000343 | 0 | Amends the Internal Revenue Code to reduce the alternative tax for corporations on net capital gains realized from timber. Allows a deduction from gross income for taxpayers other than a corporation. | 2025-01-14T18:59:41Z | |
| 101-s-3161 | 101 | s | 3161 | Taxpayer Regulatory Relief Act of 1990 | Taxation | 1990-10-05 | 1990-10-05 | Read twice and referred to the Committee on Finance. | Senate | Sen. Boren, David L. [D-OK] | OK | D | B000639 | 2 | Taxpayer Regulatory Relief Act of 1990 - Amends the Internal Revenue Code to repeal the authority of the Secretary of the Treasury to prescribe the extent to which rules and regulations may be applied without retroactive effect (or with it). Requires all final, temporary, or proposed regulations and rulings issued by the Secretary to apply prospectively from the date of publication in the Federal Register, unless the Congress supersedes such treatment. | 2025-08-26T17:24:33Z | |
| 101-s-3162 | 101 | s | 3162 | A bill to amend the Internal Revenue Code of 1986 to increase the amount of bonds eligible for certain small issuer exceptions, and for other purposes. | Taxation | 1990-10-05 | 1990-10-05 | Read twice and referred to the Committee on Finance. | Senate | Sen. Baucus, Max [D-MT] | MT | D | B000243 | 0 | Amends the Internal Revenue Code to raise from $5,000,000 to $25,000,000 the threshold amount of tax-exempt bonds that a small governmental unit may issue and still remain within the exception from arbitrage rebate requirements. Makes the exception from such rebate for construction bonds effective as if included under the Tax Reform Act of 1986. Permits retroactive elections concerning such bonds to be made until 180 days after the date of enactment of this Act. States that any rebates paid shall not be refunded. Increases from $10,000,000 to $25,000,000 the amount of tax-exempt obligations excepted from the pro rata allocation of interest expense of financial institutions to tax-exempt interest for qualified small issuers. Repeals the five percent unrelated and disproportionate private use rules for private activity bonds. Provides that a bond shall not be treated as an arbitrage bond by reason of any failure to meet any requirements of temporary period investments if all earnings which would cause such bond to be an arbitrage bond are paid to the United States by the issuer by the required due dates. Authorizes the Secretary of the Treasury to prescribe regulations which retain yield restriction requirements in circumstances in which yield restriction has been imposed for a purpose other than preventing the earning of arbitrage. Reduces from 100 percent to 90 percent the amount of arbitrage to be rebated to the United States if certain State and local bonds are not to be treated as arbitrage bonds. | 2025-01-14T18:59:41Z | |
| 101-s-3165 | 101 | s | 3165 | A bill amend the Internal Revenue Code of 1986 to extend to 10 years the period of limitation on collection after assessment. | Taxation | 1990-10-05 | 1990-10-05 | Read twice and referred to the Committee on Finance. | Senate | Sen. Lieberman, Joseph I. [D-CT] | CT | D | L000304 | 5 | Amends the Internal Revenue Code to extend from six years to ten years the period of limitation on collection after a tax assessment. | 2025-01-14T18:59:41Z | |
| 101-s-3167 | 101 | s | 3167 | A bill to cut Social Security contribution rates and return Social Security to pay-as-you-go financing, and for other purposes. | Taxation | 1990-10-05 | 1990-10-10 | Returned to the Calendar. Calendar No. 946. | Senate | Sen. Moynihan, Daniel Patrick [D-NY] | NY | D | M001054 | 0 | Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to revise social security tax rates to provide for reduced rates until 2015 and increased rates beginning in 2020. Increases the OASDI contribution and benefit base on a graduated basis from 1990 to 1996. | 2021-07-01T15:48:37Z | |
| 101-s-3159 | 101 | s | 3159 | A bill to amend the Internal Revenue Code of 1986 to more fairly apportion between foreign and domestic sources interest attributable to enviromental control assets. | Taxation | 1990-10-04 | 1990-10-04 | Read twice and referred to the Committee on Finance. | Senate | Sen. Heinz, John [R-PA] | PA | R | H000456 | 0 | Amends the Internal Revenue Code to provide, for income tax purposes, for the allocation of interest expense attributable to environmental control assets. | 2025-01-14T18:59:41Z | |
| 101-hr-5779 | 101 | hr | 5779 | Business Cash Reporting Compliance Act of 1990 | Taxation | 1990-10-03 | 1990-10-03 | Referred to the House Committee on Ways and Means. | House | Rep. Pickle, J. J. [D-TX-10] | TX | D | P000328 | 10 | Business Cash Reporting Compliance Act of 1990 - Amends the Internal Revenue Code with respect to returns required for cash received in trade or business to include as cash any monetary instrument (whether or not in bearer form) with a face amount of up to $10,000. Increases penalties for the intentional disregard of reporting requirements for such transactions, including the structuring of transactions to evade such requirements. Directs the Secretary of the Treasury to study and report to specified congressional committees on compliance with this Act and the usefulness of such returns. | 2025-08-26T17:24:31Z | |
| 101-hr-5782 | 101 | hr | 5782 | Real Estate Tax Basis Calculation Technical Correction Act of 1990 | Taxation | 1990-10-03 | 1990-10-03 | Referred to the House Committee on Ways and Means. | House | Rep. Jenkins, Edgar L. [D-GA-9] | GA | D | J000083 | 5 | Real Estate Tax Basis Calculation Technical Correction Act of 1990 - Amends the Internal Revenue Code, with respect to the adjusted basis for determining the gain or loss from the sale or other disposition of property, to provide that the cost of real property shall include the estimated costs of future improvements to such property that the seller is contractually obligated to make at the time of sale. | 2025-08-26T17:24:52Z | |
| 101-hr-5774 | 101 | hr | 5774 | To amend the Internal Revenue Code of 1986 to allow the 1-time exclusion on gain from the sale of a principal residence to be taken before age 55 if the taxpayer is permanently and totally disabled. | Taxation | 1990-10-02 | 1990-10-02 | Referred to the House Committee on Ways and Means. | House | Rep. Pickett, Owen B. [D-VA-2] | VA | D | P000326 | 0 | Amends the Internal Revenue Code to allow the one-time exclusion on gain from the sale of a principal residence to be taken before age 55 if the taxpayer is permanently and totally disabled. Removes the requirement that the property owned by the taxpayer aged 55 must have been used as his or her principal residence for periods aggregating three years or more during the five-year period ending on the date of sale or exchange. | 2024-02-07T16:32:33Z | |
| 101-hr-5763 | 101 | hr | 5763 | To amend the Internal Revenue Code of 1986 to clarify that social security taxes shall not apply to payments made to State and local government employees under laws in the nature of workmen's compensation acts. | Taxation | 1990-10-01 | 1990-10-05 | Referred to the Subcommittee on Social Security. | House | Rep. Jacobs, Andrew, Jr. [D-IN-10] | IN | D | J000033 | 0 | Amends the Internal Revenue Code and the Social Security Act to revise the exemption from social security taxes of sickness or accident disability payments under workers' compensation acts. | 2024-02-07T16:32:33Z | |
| 101-hr-5758 | 101 | hr | 5758 | Windfall Profit Tax and Deficit Reduction Act of 1990 | Taxation | 1990-09-30 | 1990-10-26 | Referred to the Subcommittee on Human Resources. | House | Rep. Donnelly, Brian J. [D-MA-11] | MA | D | D000416 | 6 | Windfall Profit Tax and Deficit Reduction Act of 1990 - Amends the Internal Revenue Code to reinstate the windfall profit tax on domestic crude oil. Revises the inflation adjustment and declares the base price to be the average price per barrel of taxable crude oil during the four-month period ending on July 31, 1990, as determined by the Secretary of the Treasury. Repeals the phaseout of the tax, thus making the tax permanent law. Limits the category of newly discovered oil to oil from newly drilled wells. Declares the term taxable crude oil to include any futures contract on taxable crude oil and provides for its tax treatment. Establishes the Low Income Energy Support Trust Fund to fund the grant program under the Low-Income Home Energy Assistance Act of 1981 and the weatherization program under the Energy Conservation in Existing Buildings Act of 1976. Transfers to such Fund 50 percent of the taxes received from the windfall profit tax on domestic crude oil. Requires the use of the first-in, first-out method of accounting for crude oil inventorying. | 2025-08-26T17:26:07Z | |
| 101-hr-5753 | 101 | hr | 5753 | Export Company Incentive Act of 1990 | Taxation | 1990-09-28 | 1990-09-28 | Referred to the House Committee on Ways and Means. | House | Rep. Matsui, Robert T. [D-CA-3] | CA | D | M000249 | 0 | Export Company Incentive Act of 1990 - Amends the Internal Revenue Code to exempt export trade corporations and foreign sales corporations from passive foreign investment company rules. Repeals rules governing the taxation of export trade corporations for income earned outside the United States. Provides for treating actual distributions made by such corporations in taxable years after December 31, 1984, as previously taxed income. Allows such corporations to elect to be treated as foreign sales corporations after December 31, 1990. | 2025-08-26T17:28:52Z | |
| 101-s-3129 | 101 | s | 3129 | A bill to amend the Internal Revenue Code of 1986 to repeal the 30-percent gross income limitation on regulated investment companies. | Taxation | 1990-09-28 | 1990-09-28 | Read twice and referred to the Committee on Finance. | Senate | Sen. Dixon, Alan J. [D-IL] | IL | D | D000366 | 2 | Amends the Internal Revenue Code to repeal the requirement that less than 30 percent of the gross income of a regulated investment company be derived from the sale or disposition of any of the following which were held for less than three months: (1) stocks or securities; (2) options, futures, or forward contracts (other than those on foreign currencies); or (3) certain foreign currencies. | 2025-01-14T18:59:41Z | |
| 101-s-3145 | 101 | s | 3145 | A bill to amend the Internal Revenue Code of 1986 to permanently extend qualified mortgage bonds and low-income housing credit, and for other purposes. | Taxation | 1990-09-28 | 1990-09-28 | Read twice and referred to the Committee on Finance. | Senate | Sen. Akaka, Daniel K. [D-HI] | HI | D | A000069 | 1 | Amends the Internal Revenue Code to permanently extend the period during which qualified mortgage bonds and mortgage credit certificates may be issued. (Under current law, authority for these programs is due to expire as of 1990.) Modifies the method of determining high housing cost areas. Provides for the permanent extension of the low-income housing credit. Modifies the determination of the eligible basis of any building in a difficult development area to include the adjusted basis of the real property upon which the building is located. Revises the formula for allocating unused housing credit carryovers among qualified States. | 2025-01-14T18:59:41Z | |
| 101-hr-5733 | 101 | hr | 5733 | To amend the Internal Revenue Code of 1986 to clarify the Internal Revenue Service's obligation to notify a person before proceeding to levy on such person's salary, etc. | Taxation | 1990-09-27 | 1990-09-27 | Referred to the House Committee on Ways and Means. | House | Rep. Archer, Bill [R-TX-7] | TX | R | A000215 | 0 | Amends the Internal Revenue Code to provide that the requirement to notify any person of a levy upon his or her salary or wages or other property with respect to any unpaid tax applies whether or not such person is liable for such tax. | 2024-02-07T16:32:33Z | |
| 101-hr-5734 | 101 | hr | 5734 | Petroleum Producers Burden Sharing Act of 1990 | Taxation | 1990-09-27 | 1990-10-26 | Referred to the Subcommittee on Human Resources. | House | Rep. Conte, Silvio O. [R-MA-1] | MA | R | C000709 | 4 | Petroleum Producers Burden Sharing Act of 1990 - Amends the Internal Revenue Code to reinstate the windfall profit tax on domestic crude oil. Terminates such tax: (1) after the expiration of the first four calendar quarters beginning after the date of enactment of this section; or (2) after the expiration of the first six such calendar quarters, if the President determines that a continuing energy price crises exists. Establishes the Low Income Energy Support Trust Fund to fund the grant program under the Low-Income Home Energy Assistance Act of 1981 and the weatherization program under the Energy Conservation in Existing Buildings Act of 1976. Transfers to such Fund 33 percent of the taxes received from the windfall profit tax on domestic crude oil. | 2025-08-26T17:27:43Z | |
| 101-hr-5726 | 101 | hr | 5726 | To amend the Internal Revenue Code of 1986 to exclude from the gross estate the value of land subject to a qualified conservation easement if certain conditions are satisfied and to defer the reduction in estate tax rates. | Taxation | 1990-09-26 | 1990-09-26 | Referred to the House Committee on Ways and Means. | House | Rep. Schulze, Richard T. [R-PA-5] | PA | R | S000146 | 6 | Amends the Internal Revenue Code with respect to the estate tax, to exclude from the gross estate the value of land subject to a qualified conservation easement. Provides that this exclusion applies only to land that is located within 50 miles of a metropolitan statistical area. Defers the reduction in estate tax rates from 1993 until 1998. | 2024-02-07T16:32:33Z | |
| 101-s-3113 | 101 | s | 3113 | A bill to amend the Internal Revenue Code of 1986 to repeal section 2036(c), to provide special valuation rules in certain cases involving estate freezes, and for other purposes. | Taxation | 1990-09-26 | 1990-09-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Bentsen, Lloyd M. [D-TX] | TX | D | B000401 | 2 | Repeals estate tax provisions of the Internal Revenue Code regarding inclusion in the gross estate of the value of certain types of transfers with a retained life estate. Applies the repeal retroactively in connection with property transferred after December 17, 1987. Establishes special valuation rules for determining whether a transfer of an interest in a corporation or partnership to a member of the transferor's family is a gift. Provides for determining the valuation of any retained rights, interests, and distribution rights. Provides for determining the value of cumulative but unpaid distributions by corporations or partnerships. Provides that a gift tax statute of limitations does not close for a gift determined after applying the special valuation rule, if such gift was not disclosed on a gift tax return. Sets forth special rules for valuing any interest for life or a term of years in property involving family members. Provides for determining the value of property for transfer tax purposes under certain buy-sell agreements. Requires the Secretary of the Treasury to study and report to specified congressional committees on: (1) the prevalance and type of options and agreements used to distort the value of property for such purposes. | 2025-01-14T18:59:41Z | |
| 101-s-3114 | 101 | s | 3114 | Cancer Screening Incentive Act of 1990 | Taxation | 1990-09-26 | 1990-09-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Mack, Connie, III [R-FL] | FL | R | M000019 | 4 | Cancer Screening Incentive Act of 1990 - Amends the Internal Revenue Code to allow a refundable tax credit for expenditures (not paid by insurance or otherwise) incurred by the taxpayer for qualified cancer screening tests. | 2025-08-26T17:25:45Z | |
| 101-hr-5711 | 101 | hr | 5711 | To extend the period during which certain property is required to be placed in service to qualify for transition relief under section 203 of the Tax Reform Act of 1986 and to extend the period during which certain bonds may be issued under section 1317 of the Tax Reform Act of 1986. | Taxation | 1990-09-25 | 1990-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Ford, Harold E. [D-TN-9] | TN | D | F000261 | 1 | Amends the Tax Reform Act to extend from January 1, 1991, to January 1, 1995, the period during which certain urban renovation projects must be placed in service to qualify for depreciation transition relief. Extends from December 31, 1990, until December 31, 1994, the period for issuing tax-exempt bonds for certain redevelopment projects or certain parking facilities. | 2024-02-07T16:32:33Z | |
| 101-hr-5712 | 101 | hr | 5712 | To extend the period during which certain property is required to be placed in service to qualify for transition relief under section 203 of the Tax Reform Act of 1986 and to extend the period during which certain bonds may be issued under section 1317 of the Tax Reform Act of 1986. | Taxation | 1990-09-25 | 1990-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Ford, Harold E. [D-TN-9] | TN | D | F000261 | 1 | Applies the Tax Reform Act of 1986 to extend from January 1, 1991, to January 1, 1995, the period during which certain urban renovation projects must be placed in service to qualify for depreciation transition relief. Sets forth qualifications for such property regarding Federal approval and funding. Extends from December 31, 1990, until December 31, 1994, the period for issuing tax-exempt bonds for certain redevelopment projects or certain parking facilities. | 2024-02-07T16:32:33Z | |
| 101-hr-5714 | 101 | hr | 5714 | To amend the Internal Revenue Code of 1986 to impose an annual $1,000 tax on each cigarette vending machine. | Taxation | 1990-09-25 | 1990-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Stark, Fortney Pete [D-CA-9] | CA | D | S000810 | 0 | Amends the Internal Revenue Code to impose an annual excise tax of $1,000 on cigarette vending machines. Establishes penalties for failure to pay such tax. | 2024-02-07T16:32:33Z | |
| 101-hr-5715 | 101 | hr | 5715 | To amend the Internal Revenue Code of 1986 to impose an annual $1,000 tax on each cigarette vending machine, and to provide that revenues from such tax be used by the Centers for Disease Control to fund reduced tobacco use programs. | Taxation | 1990-09-25 | 1990-10-08 | Referred to the Subcommittee on Health and the Environment. | House | Rep. Stark, Fortney Pete [D-CA-9] | CA | D | S000810 | 0 | Amends the Internal Revenue Code to impose an annual excise tax of $1,000 on cigarette vending machines. Establishes penalties for failure to pay such tax. Establishes the Reduced Tobacco Use Program Trust Fund and appropriates to the Fund amounts received from such excise tax. Makes amounts in the Fund available only to the Centers for Disease Control to carry out goals and objectives directed toward reducing the incidence and prevalence of smoking-induced diseases and specifically to carry out the goals and objectives of the Healthy People 2000 Report prepared by the Public Health Service. | 2024-02-07T16:32:33Z | |
| 101-hr-5691 | 101 | hr | 5691 | To amend the Internal Revenue Code of 1986 to extend the period for issuing qualified small issue bonds through 1991. | Taxation | 1990-09-24 | 1990-09-24 | Referred to the House Committee on Ways and Means. | House | Rep. Staggers, Harley O., Jr. [D-WV-2] | WV | D | S000779 | 0 | Amends the Internal Revenue Code to extend the tax exemption for qualified small issue industrial bonds (bonds issued to finance manufacturing facilities and farm property) through 1991. | 2024-02-07T16:32:33Z | |
| 101-s-3096 | 101 | s | 3096 | A bill to extend the period during which certain property is required to be placed in service to qualify for transition relief under section 203 of the Tax Reform Act of 1986 and to extend the period during which certain bonds may be issued under section 1317 of the Tax Reform Act of 1986. | Taxation | 1990-09-24 | 1990-09-24 | Read twice and referred to the Committee on Finance. | Senate | Sen. Sasser, Jim [D-TN] | TN | D | S000068 | 1 | Amends the Tax Reform Act to extend from January 1, 1991, to January 1, 1995, the period during which certain urban renovation projects must be placed in service to qualify for depreciation transition relief. Extends from December 31, 1990, until December 31, 1994, the period for issuing tax-exempt bonds for certain redevelopment projects or certain parking facilities. | 2025-01-14T18:59:41Z | |
| 101-s-3097 | 101 | s | 3097 | A bill to extend the period during which certain property is required to be placed in service to qualify for transition relief under section 203 of the Tax Reform Act of 1986 and to extend the period during which certain bonds may be issued under section 1317 of the Tax Reform Act of 1986. | Taxation | 1990-09-24 | 1990-09-24 | Read twice and referred to the Committee on Finance. | Senate | Sen. Sasser, Jim [D-TN] | TN | D | S000068 | 1 | Applies the Tax Reform Act of 1986 to extend from January 1, 1991, to January 1, 1995, the period during which certain urban renovation projects must be placed in service to qualify for depreciation transition relief. Sets forth qualifications for such property regarding Federal approval and funding. Extends from December 31, 1990, until December 31, 1994, the period for issuing tax-exempt bonds for certain redevelopment projects or certain parking facilities. | 2025-01-14T18:59:41Z | |
| 101-hr-5686 | 101 | hr | 5686 | Charity Care and Hospital Tax-Exempt Status Reform Act of 1990 | Taxation | 1990-09-21 | 1990-10-08 | Referred to the Subcommittee on Health and the Environment. | House | Rep. Roybal, Edward R. [D-CA-25] | CA | D | R000485 | 0 | Charity Care and Hospital Tax-Exempt Status Reform Act of 1990 - Amends the Internal Revenue Code to declare that an otherwise tax-exempt organization which operates a hospital shall not be exempt from tax unless the hospital: (1) has an open-door policy toward Medicare and Medicaid patients and serves in a nondiscriminatory manner a reasonable number of such patients; and (2) provides in a nondiscriminatory manner sufficient qualified charity care and sufficient qualified community benefits. Provides for determining the standards of such service. Sets forth special reporting requirements for such organizations. Provides for rewarding hospitals which consistently meet charitable requirements. Establishes an excise tax for hospitals which fail to meet such requirements. Amends the Social Security Act to provide for the use of such excise tax payments under the Medicaid program. Amends the Internal Revenue Code to require a hospital organization applying for tax-exempt status to include a statement from the appropriate State official on the hospital's compliance under this Act. | 2025-08-26T17:26:57Z | |
| 101-hr-5668 | 101 | hr | 5668 | To amend the Internal Revenue Code of 1986 to treat options held by certain tax-exempt organizations to acquire low-income housing in the same manner as such options held by tenants of the housing. | Taxation | 1990-09-19 | 1990-09-19 | Referred to the House Committee on Ways and Means. | House | Rep. Donnelly, Brian J. [D-MA-11] | MA | D | D000416 | 0 | Amends the Internal Revenue Code to treat options held by certain tax-exempt qualified nonprofit organizations to acquire low-income housing in the same manner as options held by tenants of the housing. Limits such treatment to organizations actively engaged in fostering low-income housing for at least three years, with boards of directors made up largely of local residents. | 2024-02-07T16:32:33Z | |
| 101-hr-5673 | 101 | hr | 5673 | To amend the Internal Revenue Code of 1986 to disallow losses from certain exchanges of debt pools, and for other purposes. | Taxation | 1990-09-19 | 1990-09-19 | Referred to the House Committee on Ways and Means. | House | Rep. Kennelly, Barbara B. [D-CT-1] | CT | D | K000118 | 0 | Amends the Internal Revenue Code to prohibit a loss from being recognized by a corporation from the transfer of any debt pool in exchange for consideration part or all of which consists of a substantially identical debt pool. Provides formulae for determining: (1) the amount disallowed if the taxpayer received property other than a substantially identical debt pool; and (2) the basis of any such debt pool received in an exchange. Requires that the taxable income of mutual savings and other such banks be reduced by net operating loss carrybacks for purposes of calculating the bad debt reserve deduction under the percentage of taxable income method. | 2024-02-07T16:32:33Z | |
| 101-hr-5683 | 101 | hr | 5683 | To amend the Internal Revenue Code of 1986 to reinstate the windfall profit tax on domestic crude oil. | Taxation | 1990-09-19 | 1990-09-19 | Referred to the House Committee on Ways and Means. | House | Rep. Morrison, Bruce A. [D-CT-3] | CT | D | M000992 | 0 | Amends the Internal Revenue Code to reinstate the windfall profit tax on domestic crude oil. | 2024-02-07T16:32:33Z | |
| 101-hr-5684 | 101 | hr | 5684 | To amend the Internal Revenue Code of 1986 to provide that certain expenses of travel, meals, and lodging of members of the National Guard or reserve units of the Armed Forces will be allowable as deductions in computing adjusted gross income. | Taxation | 1990-09-19 | 1990-09-19 | Referred to the House Committee on Ways and Means. | House | Rep. Rinaldo, Matthew J. [R-NJ-7] | NJ | R | R000262 | 0 | Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, food, and lodging paid or incurred in connection with the taxpayer's performance of services as a member of the armed forces reserves or the National Guard. | 2024-02-07T16:32:33Z | |
| 101-hr-5644 | 101 | hr | 5644 | To amend the Internal Revenue Code of 1986 to provide that estimated tax payments shall not be required from individuals whose tax liability, reduced by withholding, is less than $2,000. | Taxation | 1990-09-18 | 1990-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Carr, Bob [D-MI-6] | MI | D | C000178 | 0 | Amends the Internal Revenue Code to provide that estimated tax payments shall not be required from individuals whose tax liability, reduced by withholding, is less than $2,000 (currently, $500). | 2024-02-07T16:32:33Z | |
| 101-hr-5647 | 101 | hr | 5647 | To amend the Internal Revenue Code of 1986 to ensure that charitable beneficiaries of charitable remainder trusts are aware of their interests in such trusts. | Taxation | 1990-09-18 | 1990-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Gibbons, Sam [D-FL-7] | FL | D | G000153 | 0 | Amends the Internal Revenue Code to establish requirements for notifying charitable beneficiaries of charitable remainder trusts of their interests in such trusts, including copies of estate tax return filings on which a charitable deduction is claimed. Disallows such deduction and establishes other penalties if such notices are not filed. | 2024-02-07T16:32:33Z | |
| 101-hr-5658 | 101 | hr | 5658 | To extend the period for credit or refund of certain overpayments of the windfall profit tax on domestic crude oil. | Taxation | 1990-09-18 | 1990-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Parker, Mike [D-MS-4] | MS | D | P000066 | 1 | Amends the Internal Revenue Code to extend the time period for filing a claim for credit or refund of any overpayment of the windfall profit tax on domestic crude oil (as in effect before its repeal) by the Wilkinson County School District, Mississippi. | 2024-02-07T16:32:33Z | |
| 101-s-3066 | 101 | s | 3066 | A bill to amend the Internal Revenue Code of 1986 to provide that certain deductions of members of the National Guard or reserve units of the Armed Forces will be allowable in computing adjusted gross income. | Taxation | 1990-09-18 | 1990-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Shelby, Richard C. [D-AL] | AL | D | S000320 | 4 | Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, food, lodging, and transportation expenses paid or incurred in connection with the taxpayer's performance of services as a member of the armed forces reserves or the National Guard. Excludes the taxpayer's meal and entertainment expenses from deductibility limitations in this context. | 2025-01-14T18:59:41Z | |
| 101-s-3071 | 101 | s | 3071 | A bill to amend section 1071 of the Internal Revenue Code of 1986 to extend the nonrecognition of gain to certain sales which effectuate or implement the policies of the Federal Communications Commission. | Taxation | 1990-09-18 | 1990-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Dodd, Christopher J. [D-CT] | CT | D | D000388 | 2 | Amends the Internal Revenue Code to provide for a deferral of taxable gains from the sale of property (including stock) used in an activity licensed or regulated by the Federal Communications Commission if, within 12 months after the sale, the taxpayer acquired property that the Commission certifies to be necessary or appropriate to implement a Commission policy. | 2025-01-14T18:59:41Z | |
| 101-hr-5630 | 101 | hr | 5630 | To amend the Internal Revenue Code of 1986 to provide that the disallowanceof deductions for personal interest shall not apply to interest on loans used to buy fuel-efficient highway vehicles. | Taxation | 1990-09-17 | 1990-09-17 | Referred to the House Committee on Ways and Means. | House | Rep. Bennett, Charles E. [D-FL-3] | FL | D | B000371 | 1 | Amends the Internal Revenue Code to allow a deduction for personal interest for interest on loans used to buy fuel-efficient vehicles. Limits such amount to $2,000. | 2024-02-07T16:32:33Z | |
| 101-s-3061 | 101 | s | 3061 | A bill to amend the Internal Revenue Code of 1986 to extend the credit for producing fuel from nonconventional sources to gas produced from oil shale, to allow taxpayers subject to the alternative minimum tax full credit for producing fuel from nonconventional sources, and for other purposes. | Taxation | 1990-09-17 | 1990-09-17 | Read twice and referred to the Committee on Finance. | Senate | Sen. Armstrong, William L. [R-CO] | CO | R | A000219 | 1 | Amends the Internal Revenue Code to extend the credit for producing fuel from a nonconventional source to gas produced from shale. Places a three-year moratorium (from December 31, 1990, until December 31, 1993) on the pollution control bond and energy investment offsets against the nonconventional fuels credit. Eliminates the requirement that gas produced from oil shale be sold to unrelated parties. Ensures that any taxpayer is able to take such credit regardless of whether the taxpayer is paying regular or alternative minimum tax. | 2025-01-14T18:59:41Z | |
| 101-hr-5625 | 101 | hr | 5625 | To extend for 2 years the transfer to certain railroad accounts of increases in revenue attributable to the Federal taxation of tier 2 railroad retirement benefits. | Taxation | 1990-09-14 | 1990-09-17 | Referred to the Subcommittee on Social Security. | House | Rep. Russo, Martin A. [D-IL-3] | IL | D | R000543 | 90 | Amends the Railroad Retirement Solvency Act of 1983 to extend for two years provisions for the transfer of tier 2 railroad retirement benefit taxation revenues from the general fund of the Treasury to the Railroad Retirement Account. | 2024-02-07T16:32:33Z | |
| 101-s-3053 | 101 | s | 3053 | A bill to amend the Internal Revenue Code of 1986 to increase and modify the gas guzzler tax. | Taxation | 1990-09-13 | 1990-09-13 | Read twice and referred to the Committee on Finance. | Senate | Sen. Durenberger, Dave [R-MN] | MN | R | D000566 | 0 | Amends the Internal Revenue Code to increase the gas guzzler tax for model years 1986 through 1994 and 1995 or later. Provides that the term automobile does not include any light truck, utility vehicle, or van sold for use and registered as a commercial vehicle. Removes the exception from such tax of certain manufacturers which modify automobiles into stretch limousines. | 2025-01-14T18:59:41Z | |
| 101-hr-5591 | 101 | hr | 5591 | To amend the Internal Revenue Code of 1986 to provide that, where there is a distress termination of a pension plan, the tax on the failure to meet minimum funding standards shall be waived in certain cases. | Taxation | 1990-09-12 | 1990-09-12 | Referred to the House Committee on Ways and Means. | House | Rep. Boehlert, Sherwood [R-NY-25] | NY | R | B000586 | 0 | Amends the Internal Revenue Code to provide that, where there is a distress termination of a pension plan, the tax on the failure to meet minimum funding standards shall be waived if there is a revocation of one or more business hardship waivers. Requires an increase in the unfunded benefit liabilities of the plan by the amount of the tax which would have been imposed as an initial tax. | 2024-02-07T16:32:33Z | |
| 101-hr-5593 | 101 | hr | 5593 | Domestic Energy Improvement Act of 1990 | Taxation | 1990-09-12 | 1990-09-12 | Referred to the House Committee on Ways and Means. | House | Rep. Edwards, Mickey [R-OK-5] | OK | R | E000077 | 1 | Domestic Energy Improvement Act of 1990 - Title I: Percentage Depletion and Intangible Drilling Costs - Amends the Internal Revenue Code to increase to 27.5 percent the depletion allowance for oil and gas wells. Permits the use of such allowance after the transfer of proven oil or gas property. Allows the use of percentage depletion for stripper well production of retailers and certain refiners. Provides that the net income limitation on such allowance does not apply to oil or gas wells. States that intangible drilling costs include geological, geophysical, and surface casing costs. Removes intangible drilling costs from the required 30-percent capitalization of certain exploration and development costs under special rules relating to corporate preference items (thus permitting 100 percent deduction of such costs). Removes intangible drilling costs as an item of tax preference. Title II: Domestic Energy Improvement Tax Credits - Establishes a tax credit of ten percent of the cost of each barrel of crude oil produced from economically unproductive wells. Places limitations on the amount of such credit and provides for the carryback of unused credit. Establishes a formula for determining when such credit will not be allowed for any calendar year based upon the sale price of domestic crude oil. Reduces the deduction for oil-related expenses by the amount of the crude oil production credit. Establishes a tax credit for exploratory domestic oil or gas wells equal to 15-percent of the deduction allowed for intangible drilling and development costs. Places limitations on the amount of such credit and provides for the carryback of unused credit. Allows an investment tax credit for qualified clean-burning motor vehicle fuel property. Includes the air quality percentage as a factor in determining such credit. Establishes credit-equivalent payments for such property owned by State and local governments. Provides for recapturing such credit if the property ceases to be qualified. Establishes an investment tax cre… | 2025-08-26T17:26:45Z | |
| 101-s-3039 | 101 | s | 3039 | Real Estate Tax Basis Calculation Technical Correction Act of 1990 | Taxation | 1990-09-12 | 1990-09-12 | Read twice and referred to the Committee on Finance. | Senate | Sen. Pryor, David H. [D-AR] | AR | D | P000556 | 1 | Real Estate Tax Basis Calculation Technical Correction Act of 1990 - Amends the Internal Revenue Code, with respect to the adjusted basis for determining the gain or loss from the sale or other disposition of property, to provide that the cost of real property shall include the estimated costs of future improvements to such property that the seller is contractually obligated to make at the time of sale. | 2025-08-26T17:24:37Z | |
| 101-hr-5576 | 101 | hr | 5576 | To amend the Internal Revenue Code of 1986 to exempt cooperative housing corporations from the provisions of section 277 of such Code. | Taxation | 1990-09-11 | 1990-09-11 | Referred to the House Committee on Ways and Means. | House | Rep. Green, S. William [R-NY-15] | NY | R | G000417 | 1 | Amends the Internal Revenue Code to exempt cooperative housing corporations from provisions which limit the deductibility of transactions attributable to furnishing services, insurance, goods, or other items of value to members. | 2024-02-07T16:32:33Z | |
| 101-s-3027 | 101 | s | 3027 | A bill to amend the Internal Revenue Code of 1986 to exclude from income the compensation received for active service as a member of the Armed Forces of the United States in a dangerous foreign area. | Taxation | 1990-09-11 | 1990-09-11 | Read twice and referred to the Committee on Finance. | Senate | Sen. Glenn, John H., Jr. [D-OH] | OH | D | G000236 | 3 | Amends the Internal Revenue Code to exclude from gross income compensation received for active service as a member of the armed forces for any month served in a dangerous foreign area. (Current provisions exclude such income for any month served in a combat zone.) Increases from $500 to $2,000 the compensation excluded from the gross income of commissioned officers. | 2025-01-14T18:59:41Z | |
| 101-hr-5557 | 101 | hr | 5557 | Interest Equity Act of 1990 | Taxation | 1990-09-06 | 1990-09-06 | Referred to the House Committee on Ways and Means. | House | Rep. Stark, Fortney Pete [D-CA-9] | CA | D | S000810 | 0 | Interest Equity Act of 1990 - Amends the Internal Revenue Code to disallow a deduction for interest paid on tax obligations. | 2025-08-26T17:25:50Z | |
| 101-hr-5551 | 101 | hr | 5551 | To amend the Internal Revenue Code of 1986 to reinstate the windfall profit tax on domestic crude oil and to appropriate the proceeds of the tax to the Resolution Trust Corporation. | Taxation | 1990-09-05 | 1990-09-05 | Referred to the House Committee on Ways and Means. | House | Rep. Kanjorski, Paul E. [D-PA-11] | PA | D | K000008 | 27 | Amends the Internal Revenue Code to reinstate the windfall profit tax on domestic crude oil. Terminates such tax after the last full month the Resolution Trust Corporation is in existence. Appropriates revenues received from such tax to the Corporation. | 2024-02-07T16:32:33Z | |
| 101-hr-5553 | 101 | hr | 5553 | Small Business Actuarial Guidelines Reliance Act | Taxation | 1990-09-05 | 1990-10-26 | Referred to the Subcommittee on Labor-Management Relations. | House | Rep. Slattery, Jim [D-KS-2] | KS | D | S000477 | 9 | Small Business Actuarial Guidelines Reliance Act - Provides that actuarial assumptions used in determining funding limits for pension plans shall be treated as reasonable if they are within the guidelines set forth in the Actuarial Guidelines Handbook (an Internal Revenue Service manual). | 2026-03-23T12:41:21Z | |
| 101-hr-5454 | 101 | hr | 5454 | Technical Corrections Act of 1990 | Taxation | 1990-08-03 | 1990-11-05 | See H.R.5835. | House | Rep. Rostenkowski, Dan [D-IL-8] | IL | D | R000458 | 1 | Technical Corrections Act of 1990 - Amends the Internal Revenue Code to make technical amendments related to the Revenue Reconciliation Act of 1989 concerning: (1) the extension and modification of the low-income housing credit; (2) the extension and modification of the credit for increasing research activities; (3) the interest deduction treatment of certain high yield original issue discount obligations; (4) the limitation on the deduction for certain interest paid to a related person; (5) limitations on refunds due to net operating loss carrybacks or excess interest allocable to corporate equity reduction transactions; (6) limitations on partial exclusion of interest on loans used to acquire employer securities; (7) the taxable year of certain foreign corporations; (8) special rules for exchanges of property between related persons; (9) exceptions from the arbitrage rebate requirement; (10) nondiscrimination requirements of the taxability of beneficiaries under annuities purchased by tax-exempt organizations or public schools; and (11) disallowance of the marital deduction where the surviving spouse is not a U.S. citizen. Makes amendments to the Internal Revenue Code related to the Technical and Miscellaneous Revenue Act of 1988 concerning: (1) corporate installment obligations; (2) application of uniform cost capitalization rules to certain farmers; (3) treaty-based return positions; (4) alternative minimum tax treatment of unearned income of minor children; (5) estate and gift taxes generally; (6) disallowance of the marital deduction where the spouse is not a U.S. citizen; (7) exclusion from gross income for income for U.S. savings bonds used to pay tuition and fees; and (8) distributions by cooperative housing corporations. Makes miscellaneous amendments concerning: (1) sales to comply with conflict-of-interest requirements; (2) the generation-skipping transfer tax; (3) treatment of certain partnership interests; and (4) treatment of certain separated employees. | 2025-08-26T17:27:14Z | |
| 101-hr-5455 | 101 | hr | 5455 | Small Business Tax Incentive Act of 1990 | Taxation | 1990-08-03 | 1990-08-03 | Referred to the House Committee on Ways and Means. | House | Rep. Rostenkowski, Dan [D-IL-8] | IL | D | R000458 | 38 | Small Business Tax Incentive Act of 1990 - Title I: Treatment of Costs of Providing Nondiscriminatory Public Accommodations - Amends the Internal Revenue Code to allow a tax credit for small businesses for the expense of providing public accommodations access to the disabled. Makes such tax credit a part of the general business credit for eligible small businesses. Reduces the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly. Title II: Other Provisions - Repeals a provision that disallows the income tax deduction of 25 percent of the health insurance costs of self-employed individuals after tax year 1989 (thus extending the deduction permanently). Revises provisions regarding the review of the impact of tax regulations on small businesses with respect to procedures in promulgating final regulations. Requires the booklets of instructions for individual income tax returns to include pie-shaped graphs showing the relative sizes of the major outlay and income categories. | 2025-08-26T17:25:20Z | |
| 101-hr-5484 | 101 | hr | 5484 | To amend the Internal Revenue Code of 1986 to modify the provisions permitting certain entities to elect a taxable year other than the required year. | Taxation | 1990-08-03 | 1990-08-03 | Referred to the House Committee on Ways and Means. | House | Rep. Flippo, Ronnie G. [D-AL-5] | AL | D | F000208 | 26 | Amends the Internal Revenue Code to repeal the limitations on taxable years which may be elected by a partnership, S corporation, or personal service corporation. Provides that a change of taxable year shall not be treated as a termination of an election to have a taxable year other than the required taxable year unless such change is to a required taxable year. Provides that if such entities terminate such election, then they are not eligible to make another election before five taxable years have passed, without the consent of the Secretary of the Treasury. Sets forth circumstances for making such an election without the consent of the Secretary. Provides that any loss for the short period resulting from a change in election: (1) shall not be allowed as a carryback to any preceding taxable year (and shall not be taken into account by any partner of a partnership, or shareholder of an S corporation); and (2) shall be taken into account by the entity (or partner or shareholder) ratably over the first six taxable years beginning after the short period. | 2024-02-07T16:32:33Z | |
| 101-hr-5485 | 101 | hr | 5485 | To provide for the deductibility of certain mortgage interest and real property taxes by Federal employees receiving overseas housing allowances. | Taxation | 1990-08-03 | 1990-08-03 | Referred to the House Committee on Ways and Means. | House | Rep. Frenzel, Bill [R-MN-3] | MN | R | F000380 | 0 | Provides that a payment or allowance shall be treated as a military housing allowance under the Internal Revenue Code for purposes of the deductibility of mortgage interest and real property taxes, if such payment was provided: (1) to a Federal employee stationed outside the continental United States; and (2) for expenses similar to the expenses for which any military housing allowance is provided. | 2024-02-07T16:32:33Z | |
| 101-hr-5491 | 101 | hr | 5491 | To amend the Internal Revenue Code of 1986 to permit a deduction for certain educational costs of licensed practical or vocational nurses. | Taxation | 1990-08-03 | 1990-08-03 | Referred to the House Committee on Ways and Means. | House | Rep. Horton, Frank J. [R-NY-29] | NY | R | H000797 | 11 | Amends the Internal Revenue Code to allow an itemized deduction for the qualified nursing educational expenses paid or incurred by a licensed practical or vocational nurse enrolled in a course of study leading to qualification as a registered nurse. Allows such deduction in computing adjusted gross income. | 2024-02-07T16:32:33Z | |
| 101-hr-5493 | 101 | hr | 5493 | Productive Investment Incentive Act | Taxation | 1990-08-03 | 1990-08-03 | Referred to the House Committee on Ways and Means. | House | Rep. Johnson, Nancy L. [R-CT-6] | CT | R | J000163 | 9 | Productive Investment Incentive Act - Amends the Internal Revenue Code to allow a business expense deduction for up to $250,000 (currently, $10,000) of depreciable business assets if property is used as an integral part of manufacturing, production, or extraction. Reduces such allowance by the amount by which the cost of such property exceeds $1,000,000 (currently, $200,000) for a taxable year. Excludes such depreciation deduction from the alternative minimum tax. | 2025-08-26T17:25:57Z | |
| 101-hr-5496 | 101 | hr | 5496 | To amend the Internal Revenue Code of 1986 to allow the targeted jobs credit for hiring economically disadvantaged veterans who are discharged involuntarily as a result of budget cuts. | Taxation | 1990-08-03 | 1990-08-03 | Referred to the House Committee on Ways and Means. | House | Rep. Jones, Ben [D-GA-4] | GA | D | J000211 | 5 | Amends the Internal Revenue Code to allow the targeted jobs credit for hiring an involuntarily discharged economically disadvantaged veteran. Describes such veteran as one who: (1) has served on active duty for more than 180 days, or has been discharged or released from active duty for a service-connected disability; (2) has been involuntarily discharged or released (other than dishonorably) after September 30, 1990; (3) has not had a day of extended active duty during the 28-day period ending on the hiring date; and (4) is a member of an economically disadvantaged family. | 2024-02-07T16:32:33Z | |
| 101-hr-5501 | 101 | hr | 5501 | To amend the Internal Revenue Code of 1986 to provide for a carryover basis of property at death, indexing the basis of certain property, and for othe purposes. | Taxation | 1990-08-03 | 1990-08-03 | Referred to the House Committee on Ways and Means. | House | Rep. Levin, Sander M. [D-MI-17] | MI | D | L000263 | 1 | Title I: Carryover Basis at Death: Amends the Internal Revenue Code (relating to the gain or loss on disposition of property) to provide for determining the carryover basis for property acquired from a decedent dying after December 31, 1990, and valued at $600,000 or more. Describes carryover basis property as that which is acquired from or passed from a decedent who died after December 31, 1990, and which is not excluded under this Act. Permits the limited recognition of gain when the executor of an estate uses certain appreciated carryover basis property to satisfy the right of a person to receive a pecuniary bequest. Establishes a procedure for the binding determination of the initial basis of carryover basis property. Requires estate executors to: (1) file information returns in connection with carryover basis property; and (2) provide written notice to recipients of such property. Prescribes penalties for failure to report. Title II: Indexing of Certain Assets Acquired After June 30, 1990 for Purposes of Determining Gain - Provides for determining gain on the sale or other disposition by an individual of an indexed asset which has been held for more than one year. Describes an indexed asset as any stock in a corporation and any tangible property (or any interest therein) which is a capital asset or property used in a trade or business and the holding period of which begins after June 30, 1990. Provides that the gain from the sale or other disposition of an indexed asset shall not be taken into account for purposes of determining investment income. Repeals the maximum capital gains rate. Allows a taxpayer other than a corporation, if the taxpayer holds any readily tradable security on July 1, 1990, and the closing market price of such security on such date exceeds its adjusted basis, to elect to treat such security as having been sold on such date for an amount equal to its closing market price (and as having been re-acquired on such date for an amount equal to such closing market price). | 2024-02-07T16:32:33Z | |
| 101-hr-5504 | 101 | hr | 5504 | To amend the Internal Revenue Code of 1986 with respect to the treatment of governmental plans. | Taxation | 1990-08-03 | 1990-08-03 | Referred to the House Committee on Ways and Means. | House | Rep. Matsui, Robert T. [D-CA-3] | CA | D | M000249 | 34 | Amends the Internal Revenue Code to exclude State and local governmental plans from the limitation on benefits exceeding 100 percent of the participant's average compensation for the high three years. Provides that qualified governmental excess benefit arrangements shall not be taken into account in determining whether pension plans meet the limitations on benefits and contributions of qualified plans. Requires taxation of such benefits as if they were provided under a deferred compensation plan maintained by a corporation not exempt from tax which does not meet the requirements of qualified pension, profit-sharing, and stock bonus plans. Exempts disability income received as a pension, annuity, or similar allowance as a result of personal injuries or sickness from the reduced dollar limitation for defined benefit plans where the employee has less than ten years participation or the retirement benefit begins before the social security retirement age. Repeals the special rule for State and local government plans which requires such limitation to equal the accrued benefit. | 2024-02-07T16:32:33Z | |
| 101-hr-5515 | 101 | hr | 5515 | To amend the Internal Revenue Code of 1986 to provide credit for producing fuel from nonconventional sources. | Taxation | 1990-08-03 | 1990-11-05 | See H.R.5835. | House | Rep. Richardson, Bill [D-NM-3] | NM | D | R000229 | 0 | Amends the Internal Revenue Code to extend the income tax credit for producing fuel from a nonconventional source to qualified fuels: (1) from wells or facilities in service before January 1, 1993; and (2) sold before January 1, 1993. (The change represents a two-year extension of the credit.) Affirms natural gas found in tight sands formations as a qualified fuel with respect to the credit. | 2024-02-07T16:32:33Z | |
| 101-hr-5537 | 101 | hr | 5537 | To amend the Internal Revenue Code of 1986 to provide a deduction for tuition paid for the college education of children of the taxpayer. | Taxation | 1990-08-03 | 1990-08-03 | Referred to the House Committee on Ways and Means. | House | Rep. Towns, Edolphus [D-NY-11] | NY | D | T000326 | 9 | Amends the Internal Revenue Code to allow an individual a deduction for 30 percent of the amount of tuition expenses paid to one or more eligible educational institutions for the education of any of the taxpayer's dependent children. Reduces such deduction by five percent for each $1,000 by which the adjusted gross income of the taxpayer exceeds $40,000 ($80,000 in the case of a joint return). Excludes such deduction from the two-percent floor on miscellaneous itemized deductions. | 2024-02-07T16:32:33Z | |
| 101-hr-5542 | 101 | hr | 5542 | To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to permit certain projected benefit increases to be taken into account in determining the amount of the full-funding limitation, and to amend such Code to increase the excise tax on employer reversions from qualified plans. | Taxation | 1990-08-03 | 1990-09-04 | Referred to the Subcommittee on Labor-Management Relations. | House | Rep. Visclosky, Peter J. [D-IN-1] | IN | D | V000108 | 0 | Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to permit 90 percent of projected current liability to be taken into account in determining the amount of the full-funding limitation under pension plans. Defines projected current liability to include projected increases in liabilities to employees and their beneficiaries resulting from future increases in compensation if such increases were assumed to occur at a specified annual rate. Increases the tax on employer reversions from a qualified plan from 15 percent to 30 percent. | 2026-03-23T12:41:21Z | |
| 101-hres-459 | 101 | hres | 459 | Expressing the House of Representatives' opposition to restriction or elimination of the Federal tax deduction for State and local income and property taxes. | Taxation | 1990-08-03 | 1990-08-03 | Referred to the House Committee on Ways and Means. | House | Rep. McGrath, Raymond J. [R-NY-5] | NY | R | M000458 | 106 | Expresses the sense of the House of Representatives that the Congress should retain the current Federal tax deduction for State and local income and property taxes. | 2024-02-07T16:32:33Z | |
| 101-s-2974 | 101 | s | 2974 | A bill to amend the Internal Revenue Code of 1986 to extend the excise tax exemption to sales of certain trucks assembled by nonprofit educational organizations. | Taxation | 1990-08-03 | 1990-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Grassley, Chuck [R-IA] | IA | R | G000386 | 0 | Amends the Internal Revenue Code to exempt from the excise tax on heavy trucks and trailers sold at retail, any automobile truck, truck trailer, or semitrailer assembled by students and sold as part of a program included in the regular curriculum of a nonprofit educational organization, but only if the sale proceeds are used solely to defray program costs. Provides that any excise tax paid with respect to such sale shall be deemed to be an overpayment by the organization. | 2025-01-03T20:55:56Z | |
| 101-s-2980 | 101 | s | 2980 | A bill to amend the Internal Revenue Code of 1986 to modify the provisions permitting certain entities to elect a taxable year other than the required year. | Taxation | 1990-08-03 | 1990-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Baucus, Max [D-MT] | MT | D | B000243 | 3 | Amends the Internal Revenue Code to repeal the limitations on taxable years which may be elected by a partnership, S corporation, or personal service corporation. Provides that a change of taxable year shall not be treated as a termination of an election to have a taxable year other than the required taxable year unless such change is to a required taxable year. Provides that if such entities terminate such election, then they are not eligible to make another election before five taxable years have passed, without the consent of the Secretary of the Treasury. Sets forth circumstances for making such an election without the consent of the Secretary. Provides that any loss for the short period resulting from a change in election: (1) shall not be allowed as a carryback to any preceding taxable year (and shall not be taken into account by any partner of a partnership, or shareholder of an S corporation); and (2) shall be taken into account by the entity (or partner or shareholder) ratably over the first six taxable years beginning after the short period. | 2025-01-03T20:55:56Z | |
| 101-s-2983 | 101 | s | 2983 | Export Company Incentive Act of 1990 | Taxation | 1990-08-03 | 1990-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 2 | Export Company Incentive Act of 1990 - Amends the Internal Revenue Code to exempt foreign sales corporations and export trade corporations from passive foreign investment company rules. Repeals export trade corporation rules. Provides for treating as previously taxed income actual distributions made by such corporations in taxable years beginning after December 31,1984, if such income is derived before the first taxable year beginning after December 31, 1990. Allows such corporations to elect to be treated as foreign sales corporations for taxable years beginning after December 31, 1990. | 2025-08-26T17:26:10Z | |
| 101-s-2984 | 101 | s | 2984 | A bill to amend the Internal Revenue Code of 1986 to provide an income tax credit for eligible child care services. | Taxation | 1990-08-03 | 1990-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Boschwitz, Rudy [R-MN] | MN | R | B000647 | 0 | Amends the Internal Revenue Code to provide an income tax credit for eligible child care providers of four percent of up to $20,000 of gross income derived from providing child care services. Allows a six percent credit for a specially trained provider. Provides an inflation adjustment of the $20,000 amount for years after 1991. | 2025-01-03T20:55:56Z | |
| 101-s-2986 | 101 | s | 2986 | A bill to amend the Internal Revenue Code of 1986 to allow a deduction for fees for sewer and water services. | Taxation | 1990-08-03 | 1990-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Kerry, John F. [D-MA] | MA | D | K000148 | 1 | Amends the Internal Revenue Code to allow an income tax deduction for amounts imposed by a State or local government as fees for water or sewer services. | 2025-01-03T20:55:56Z | |
| 101-s-2988 | 101 | s | 2988 | Employee Educational Assistance Act of 1990 | Taxation | 1990-08-03 | 1990-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Moynihan, Daniel Patrick [D-NY] | NY | D | M001054 | 58 | Employee Educational Assistance Act of 1990 - Amends the Internal Revenue Code to make permanent the income tax exclusion of amounts paid under employee educational assistance programs. (Under current law the exclusion expires for taxable years beginning after September 30, 1990.) Repeals provisions that deny assistance for graduate work. | 2025-08-26T17:24:15Z | |
| 101-s-2990 | 101 | s | 2990 | A bill to extend the period for credit or refund of certain overpayments of the windfall profit tax on domestic crude oil. | Taxation | 1990-08-03 | 1990-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cochran, Thad [R-MS] | MS | R | C000567 | 0 | Amends the Internal Revenue Code to extend the time period for filing a claim for credit or refund of any overpayment of the windfall profit tax on domestic crude oil (as in effect before its repeal) by the Wilkinson County School District, Mississippi. | 2025-01-03T20:55:56Z |
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CREATE TABLE legislation (
bill_id TEXT PRIMARY KEY,
congress INTEGER,
bill_type TEXT,
bill_number INTEGER,
title TEXT,
policy_area TEXT,
introduced_date TEXT,
latest_action_date TEXT,
latest_action_text TEXT,
origin_chamber TEXT,
sponsor_name TEXT,
sponsor_state TEXT,
sponsor_party TEXT,
sponsor_bioguide_id TEXT,
cosponsor_count INTEGER DEFAULT 0,
summary_text TEXT,
update_date TEXT,
url TEXT
);
CREATE INDEX idx_leg_congress ON legislation(congress);
CREATE INDEX idx_leg_type ON legislation(bill_type);
CREATE INDEX idx_leg_policy ON legislation(policy_area);
CREATE INDEX idx_leg_date ON legislation(introduced_date);
CREATE INDEX idx_leg_sponsor ON legislation(sponsor_name);
CREATE INDEX idx_leg_sponsor_bioguide ON legislation(sponsor_bioguide_id);