legislation: 100-hr-4514

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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
100-hr-4514 100 hr 4514 A bill to amend the Internal Revenue Code of 1986 to provide that the discount rules relating to short-term obligations shall not apply to certain obligations of small banks. Taxation 1988-05-03 1988-05-03 Referred to House Committee on Ways and Means. House Rep. Dorgan, Byron L. [D-ND-At Large] ND D D000432 16 Amends the Internal Revenue Code to provide that certain short-term loans made in the ordinary course of business of a taxpayer bank or other financial institution that meets the $5,000,000 gross receipts test and does not use an accrual method of accounting shall not be subject to requirements governing: (1) the current inclusion in gross income of the discount on such obligations; and (2) the deferral of the deduction for net direct interest expenses allocable to the accrued discount on such obligations. Applies these amendments to loans acquired after July 18, 1984. 2024-02-07T16:32:33Z https://www.congress.gov/bill/100th-congress/house-bill/4514

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