legislation: 98-s-2257

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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
98-s-2257 98 s 2257 A bill entitled the "Senior Citizens' Tax Improvement Act". Taxation 1984-02-06 1984-02-10 Committee on Finance requested executive comment from OMB, Treasury Department. Senate Sen. Kassebaum, Nancy Landon [R-KS] KS R K000017 19 Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations exempting retirees or individuals over age 65 from interest penalties with respect to any underpayment of estimated tax. Requires that such underpayment be due to reasonable cause (defined to include mistake or ignorance of the law) and not to willful neglect. 2025-01-03T20:54:05Z https://www.congress.gov/bill/98th-congress/senate-bill/2257

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