legislation
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537 rows where bill_type = "hr", congress = 100 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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| 100-hr-5564 | 100 | hr | 5564 | A bill to amend the Internal Revenue Code of 1986 to provide tax relief for farmers who realize capital gain on the transfer of property to satisfy an indebtedness, and for other purposes. | Taxation | 1988-10-21 | 1988-10-21 | Referred to House Committee on Ways and Means. | House | Rep. Dorgan, Byron L. [D-ND-At Large] | ND | D | D000432 | 0 | Amends the Internal Revenue Code to exclude from gross income up to $350,000 (lifetime total) of capital gain from the transfer of property in complete or partial satisfaction of qualified farm indebtedness of a taxpayer: (1) whose modified gross income is below the relevant statewide median; (2) whose gross receipts for three of the preceding five years are at least 80 percent attributable to farming; and (3) whose equity in all property held after the transfer in question is less than either $25,000 or 150 percent of income tax liability. Applies a comparable exclusion with respect to the discharge of qualified farm indebtedness of solvent farmers: (1) who meet the first two criteria listed above; (2) whose indebtedness both before and after the transfer equals at least 70 percent or more of equity; and (3) whose equity in all property after the discharge equals less than $100,000. Permits both tax exclusions retroactively with respect to taxable years 1987 and thereafter. Treats the estate and not the individual as the taxpayer with respect to the reduction of tax attributes in cases of bankruptcy relating to adjustment of the debts of family farmers (chapter 12 cases). Treats the abandonment of property by a chapter 7 (liquidation) bankruptcy estate as a taxable transfer, thus placing any resulting tax liability with the estate rather than the individual debtor. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5564 |
| 100-hr-5565 | 100 | hr | 5565 | A bill to amend the Internal Revenue Code of 1986 to provide a $100 income tax credit to individuals who are volunteer firefighters. | Taxation | 1988-10-21 | 1988-10-21 | Referred to House Committee on Ways and Means. | House | Rep. Downey, Thomas J. [D-NY-2] | NY | D | D000471 | 1 | Amends the Internal Revenue Code to permit a $100 nonrefundable income tax credit to any active member of a qualified volunteer fire department. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5565 |
| 100-hr-5570 | 100 | hr | 5570 | Child Care Tax Act of 1988 | Taxation | 1988-10-21 | 1988-10-21 | Referred to House Committee on Ways and Means. | House | Rep. Kennelly, Barbara B. [D-CT-1] | CT | D | K000118 | 0 | Child Care Tax Act of 1988 - Amends the Internal Revenue Code to increase from 30 to 50 percent the percentage used to determine the dependent care income tax credit for employment-related expenses in connection with non-handicapped taxpayer dependents under age 15. Reduces the credit (but not below 20 percent) when adjusted gross income exceeds $10,000. Disallows government-subsidized child care expenses in credit calculations. Directs the Secretary of the Treasury to prescribe tables to permit credit payments by employers through payroll withholding mechanisms. Treats 70 percent of the 30 percent dependent care credit for taxpayers with adjusted gross income of $40,000 or less as a refundable credit, administered through the earned income credit. | 2025-08-28T20:05:30Z | https://www.congress.gov/bill/100th-congress/house-bill/5570 |
| 100-hr-5542 | 100 | hr | 5542 | A bill to repeal Section 1123 of the Tax Reform Act of 1986, 26 U.S.C. 72(t), which calls for an additional tax on early distribution from qualified retirement plan. | Taxation | 1988-10-19 | 1988-10-19 | Referred to House Committee on Ways and Means. | House | Rep. Gonzalez, Henry B. [D-TX-20] | TX | D | G000272 | 0 | Amends the Internal Revenue Code to repeal the additional tax on early distributions from qualified retirement plans, including individual retirement accounts and annuities. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5542 |
| 100-hr-5543 | 100 | hr | 5543 | A bill to exempt certain ruling requests with respect to employee benefit plans from the user fees required under section 10511 of the Revenue Act of 1987. | Taxation | 1988-10-19 | 1988-10-19 | Referred to House Committee on Ways and Means. | House | Rep. Hefley, Joel [R-CO-5] | CO | R | H000444 | 2 | Amends the Revenue Act of 1987 to exempt from user fees in connection with various requests to the Internal Revenue Service: (1) any application for a favorable determination (other than for an initial determination letter) on behalf of a tax-deferred compensation plan, unless it involves an amendment to conform the plan to subsequently-enacted Federal law, regulation, or other administrative announcement; and (2) any request for a private letter ruling with respect to such a plan, unless it relates to changes in Federal law or regulations since the plan's adoption. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5543 |
| 100-hr-5522 | 100 | hr | 5522 | Energy Security Incentive Act of 1988 | Taxation | 1988-10-13 | 1988-10-13 | Referred to House Committee on Ways and Means. | House | Rep. Andrews, Michael [D-TX-25] | TX | D | A000209 | 0 | Energy Security Incentive Act of 1988 - Amends the Internal Revenue Code to treat certain geological and geophysical costs and surface casing costs as intangible drilling and development costs that a taxpayer may elect to capitalize or to deduct for income tax purposes. Exempts oil and gas wells from the application of the net income limitation on percentage depletion. Revises the percentage depletion allowance applicable to oil and gas wells, retaining a 15 percent minimum, but increasing the percentage incrementally (to a maximum of 30 percent) as the average annual removal price falls below $20. Permits a percentage depletion income tax deduction for proven oil and gas wells that have been transferred to a new owner. (Current law disallows the deduction after such a transfer.) Repeals provisions that tax as ordinary income any gains from dispositions of oil, gas, or geothermal wells. Establishes a marginal production income tax credit for producers who maintain economically unproductive oil wells. Applies the credit to domestic crude that is: (1) from stripper well property; (2) heavy oil; or (3) oil recovered through a tertiary recovery method. Fixes the credit at ten percent of the qualified cost (determined in accordance with a formula set forth in this Act) of each barrel produced by the producer during the tax year. Provides for the carryback and carryforward of unused credits. Creates a crude oil and natural gas exploration and development tax credit as a component of the general business credit. Allows a five percent credit for qualified investments exceeding $10,000,000, ten percent for those of $10,000,000 or less. Permits the credit as an offset against the taxpayer's minimum tax liability. Terminates both credits three years after this Act's enactment. Directs the President to: (1) establish a National Oil Import Ceiling, that level (not to exceed 50 percent) above which foreign crude oil and petroleum products as a share of U.S. oil consumption shall not rise; and (2) prepare and submit to the… | 2025-08-28T20:07:04Z | https://www.congress.gov/bill/100th-congress/house-bill/5522 |
| 100-hr-5523 | 100 | hr | 5523 | Alternative Fuels Incentive Act of 1988 | Taxation | 1988-10-13 | 1988-10-13 | Referred to House Committee on Ways and Means. | House | Rep. Andrews, Michael [D-TX-25] | TX | D | A000209 | 0 | Alternative Fuels Incentive Act of 1988 - Amends the Internal Revenue Code to permit a 20 percent income tax credit for investments in qualified clean-burning (natural gas or alcohol) motor vehicle fuel property. Applies the credit to depreciable property that is: (1) equipment designed either to modify a motor vehicle so that it will be propelled only by a clean-burning fuel or to assist in delivering such fuel into such vehicles; or (2) a motor vehicle propelled by clean-burning fuel. Authorizes the Secretary of the Treasury to make credit-equivalent payments to States and to local governments in connection with qualified property. Provides for the recapture of credit amounts if the relevant property ceases to be eligible for the credit. Earmarks at least 25 percent of amounts transferred or credited to the Mass Transit Account in the Highway Trust Fund for grants to State and to local governments for clean-burning motor vehicle fuel property. | 2025-08-28T20:08:27Z | https://www.congress.gov/bill/100th-congress/house-bill/5523 |
| 100-hr-5504 | 100 | hr | 5504 | A bill to increase Federal payments in lieu of taxes to units of general local government, and for other purposes. | Taxation | 1988-10-12 | 1988-11-03 | Referred to Subcommittee on Energy and the Environment. | House | Rep. Dorgan, Byron L. [D-ND-At Large] | ND | D | D000432 | 0 | Amends Federal law to revise the formula used, in connection with Bureau of Land Management (BLM) holdings, to determine the amount of payments the Secretary of the Interior must make to local governments in lieu of taxes, permitting a payment option equal to three-fourths of one percent of the fair market value of the entitlement land, up to the amount that would be due if the land were subject to local property tax. Directs the Secretary, not later than July 1, 1990, and at least every five years thereafter, to appraise all entitlement lands to determine fair market value. Requires indexing of per acre formulas used to determine payments in lieu of taxes with respect to both BLM and National Wildlife Refuge System lands. Amends the Refuge Revenue Sharing Act to appropriate rather than authorize the appropriation of funds to the Refuge Revenue Sharing Fund whenever receipts are less than aggregate required payments. Authorizes the Secretary of the Interior to reduce payments (based on fair market value) in lieu of taxes in connection with National Wildlife Refuge System lands that exceed amounts that would be due if the land were subject to local property tax. | 2024-02-07T13:32:55Z | https://www.congress.gov/bill/100th-congress/house-bill/5504 |
| 100-hr-5505 | 100 | hr | 5505 | Waste End Revenue Act | Taxation | 1988-10-12 | 1988-10-12 | Referred to House Committee on Ways and Means. | House | Rep. Downey, Thomas J. [D-NY-2] | NY | D | D000471 | 0 | Waste End Revenue Act - Amends the Internal Revenue Code to impose a per ton tax on: (1) the exportation of hazardous waste from the United States (liability for the tax is on the exporter); and (2) the receipt of hazardous waste at a qualified hazardous waste management unit (liability is on the owner or operator of the unit) or for transport from the United States for ocean disposal (liability is on permittee). Sets the initial (1989) rate of the tax at $27.00 for land disposal (increasing annually to a maximum of $43.00 for 1993 and thereafter), and $2.70 ($3.00 in 1993) for any other taxable event. Establishes exceptions to the tax, including hazardous waste received at a U.S.-owned facility or at any waste treatment unit, unless the unit requires corrective action that has not been completed. Provides for reduced tax liability when the waste has already been subjected to the waste management tax or to the tax on waste generation. Permits as a credit or refund any waste management tax paid in connection with: (1) hazardous waste incinerated on land or a battery recycled within 90 days after receipt at the waste management site; or (2) waste used by a producer of a qualified chemical fuel or solvent to be sold for industrial or commercial use. Imposes a per ton waste generation tax on hazardous waste that has been neither received for proper disposal nor exported within 270 days of being generated. Applies the same rates as those of the hazardous waste management tax. Places liability for the tax on the producer of the waste. Permits some of the same exemptions established in connection with the waste management tax, as well as exemptions for generators of small amounts of waste and waste legally disposed of in publicly owned treatment works. Authorizes the Secretary of the Treasury to provide for other exemptions. Describes reporting requirements with respect to the hazardous waste management tax. Imposes penalties on persons who fail to report or who underpay environmental excise taxes because of neg… | 2025-08-28T20:08:52Z | https://www.congress.gov/bill/100th-congress/house-bill/5505 |
| 100-hr-5506 | 100 | hr | 5506 | A bill to restore income averaging for farmers. | Taxation | 1988-10-12 | 1988-10-12 | Referred to House Committee on Ways and Means. | House | Rep. Emerson, Bill [R-MO-8] | MO | R | E000174 | 0 | Repeals specified provisions of the Tax Reform Act of 1986 that eliminated income averaging. Provides that the Internal Revenue Code (IRC) be applied and administered as if such provisions had not been enacted. Amends the IRC to restore income averaging for a person: (1) actively engaged in the trade or business of farming, including aquaculture; and (2) whose average annual gross income for the three preceding taxable years is at least 50 percent attributable to farming. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5506 |
| 100-hr-5512 | 100 | hr | 5512 | A bill to amend the Internal Revenue Code of 1986 to provide that the extension of time for payment of the estate tax on property valued under section 2032A of such Code shall not be terminiated by reason of a disposition of the property to a member of the qualified heir's family. | Taxation | 1988-10-12 | 1988-10-12 | Referred to House Committee on Ways and Means. | House | Rep. Panetta, Leon [D-CA-16] | CA | D | P000047 | 0 | Amends the Internal Revenue Code to exclude dispositions of land valued under use value principles and transferred to a member of the qualified heir's family from provisions requiring accelerated payment of deferred estate tax liability in qualified instances in which the estate consists largely of interest in a closely held business. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5512 |
| 100-hr-5484 | 100 | hr | 5484 | A bill to amend the Internal Revenue Code of 1986 to provide a fixed rate of interest on the postponed estate tax attributable to a reversionary or remainder interest in property included in the estate. | Taxation | 1988-10-06 | 1988-10-06 | Referred to House Committee on Ways and Means. | House | Rep. Schulze, Richard T. [R-PA-5] | PA | R | S000146 | 3 | Amends the Internal Revenue Code to apply a fixed rate of interest to deferred estate tax in connection with reversionary or remainder interests in property included in an estate. Prescribes the interest rate, based on the interrelationship between the underpayment rate and the discount rate used to value the particular interest. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5484 |
| 100-hr-5447 | 100 | hr | 5447 | A bill to amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall not be precluded because the taxpayer's spouse, before becoming married to the taxpayer, elected the exclusion. | Taxation | 1988-10-03 | 1988-10-03 | Referred to House Committee on Ways and Means. | House | Rep. Upton, Fred [R-MI-4] | MI | R | U000031 | 0 | Amends the Internal Revenue Code to permit a taxpayer aged 55 or older to qualify for the one-time income tax exclusion of gain from the sale of a principal residence even if the taxpayer's spouse already took advantage of the exclusion before marrying the taxpayer. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5447 |
| 100-hr-5429 | 100 | hr | 5429 | A bill to amend the Internal Revenue Code of 1986 to provide that certain corporations engaged in substantial manufacturing operations in certain foreign countries will not be treated as passive foreign investment companies. | Taxation | 1988-09-30 | 1988-09-30 | Referred to House Committee on Ways and Means. | House | Rep. Coyne, William J. [D-PA-14] | PA | D | C000846 | 6 | Amends the Internal Revenue Code to create a special rule under which a foreign corporation will not be treated as a passive foreign investment company if it is a controlled foreign corporation that engages in substantial manufacturing or production activities in a foreign country that: (1) treats the corporation as a resident; and (2) had a deficit in its trade balance with the United States for the preceding calendar year. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5429 |
| 100-hr-5413 | 100 | hr | 5413 | A bill to amend the Internal Revenue Code of 1986 to provide for the indexing of the basis of the taxpayer's principal residence. | Taxation | 1988-09-28 | 1988-09-28 | Referred to House Committee on Ways and Means. | House | Rep. Jacobs, Andrew, Jr. [D-IN-10] | IN | D | J000033 | 0 | Amends the Internal Revenue Code to index the basis of a taxpayer's principal residence for various income tax purposes affected by the sale or other disposition of the residence. Uses an inflation ratio based on the Consumer Price Index. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5413 |
| 100-hr-5397 | 100 | hr | 5397 | Child Care Tax Incentive Act of 1988 | Taxation | 1988-09-27 | 1988-09-27 | Referred to House Committee on Ways and Means. | House | Rep. Jeffords, James M. [R-VT-At Large] | VT | R | J000072 | 0 | Child Care Tax Incentive Act of 1988 - Amends the Internal Revenue Code to increase from 30 to 40 percent the percentage used to determine the dependent care income tax credit for employment-related expenses in connection with non-handicapped taxpayer dependents under age 15. Reduces the credit (but not below 20 percent) when adjusted gross income exceeds $10,000. Disallows government-subsidized child care expenses in credit calculations. Directs the Secretary of the Treasury to prescribe tables to permit credit payments by employers through payroll withholding mechanisms. Treats 70 percent of the 30 percent dependent care credit for taxpayers with adjusted gross income of $40,000 or less as a refundable credit, administered through the earned income credit. | 2025-08-28T20:06:50Z | https://www.congress.gov/bill/100th-congress/house-bill/5397 |
| 100-hr-5385 | 100 | hr | 5385 | A bill to amend title 28, United States Code, to permit the district courts of the United States to enjoin, suspend or restrain certain State ad valorem property taxes on interstate telecommunications service property, and for other purposes. | Taxation | 1988-09-26 | 1988-10-03 | Referred to Subcommittee on Telecommunications and Finance. | House | Rep. Hughes, William J. [D-NJ-2] | NJ | D | H000930 | 2 | Amends the Federal judicial code to prohibit States from: (1) imposing a higher tax assessment ratio upon telecommunications service property than is imposed upon other commercial and industrial property; (2) collecting an ad valorem property tax on telecommunications service property at a tax rate that exceeds the rate applicable to commercial and industrial property in the same assessment jurisdiction; and (3) imposing any other tax that discriminates against a telecommunications common carrier subject to the jurisdiction of the Federal Communications Commission. Grants Federal district courts concurrent jurisdiction (without regard to the amount in controversy or the citizenship of the parties) to enjoin, suspend, restrain, or set aside such discriminatory tax treatment. Permits relief only if the ratio of assessed value to true market value of telecommunications service property exceeds by at least five percent that of other commercial and industrial property in the taxing jurisdiction. Expresses the sense of the Congress that any savings accrued by reason of the enactment of this Act should be passed on to consumers. | 2024-02-05T14:30:09Z | https://www.congress.gov/bill/100th-congress/house-bill/5385 |
| 100-hr-5350 | 100 | hr | 5350 | A bill to amend the Internal Revenue Code of 1986 to provide that a State or local bond shall not be a tax-exempt bond if its issuance costs exceed certain limits, to reduce the amount of issuance costs which may be financed by tax-exempt private activity bonds, and for other purposes. | Taxation | 1988-09-23 | 1988-09-23 | Referred to House Committee on Ways and Means. | House | Rep. Donnelly, Brian J. [D-MA-11] | MA | D | D000416 | 1 | Amends the Internal Revenue Code to deny tax-exempt status to any bond if the issuance costs associated with it and published for public notification exceed specified percentages based on the proceeds of the issue, from a minimum of one percent (proceeds over $75,000,000) to a maximum of three and one-half percent (proceeds of $5,000,000 or less). Declares inapplicable any Treasury regulation that treats insurance premiums paid to insure a government bond, as well as other credit enhancement devices, as interest for purposes of arbitrage restrictions. Reduces from two percent to one percent the portion of issuance costs that may be financed by private activity bonds. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5350 |
| 100-hr-5367 | 100 | hr | 5367 | A bill to repeal the provision of the Internal Revenue Code of 1986 which provides that the accumulated earnings tax shall be applied without regard to the number of shareholders in the corporation. | Taxation | 1988-09-23 | 1988-09-23 | Referred to House Committee on Ways and Means. | House | Rep. Crane, Philip M. [R-IL-12] | IL | R | C000873 | 0 | Repeals a provision of the Internal Revenue Code that subjects corporations to the accumulated earnings tax regardless of the number of shareholders. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5367 |
| 100-hr-5371 | 100 | hr | 5371 | Radon Reduction Incentives Act of 1988 | Taxation | 1988-09-23 | 1988-09-23 | Referred to House Committee on Ways and Means. | House | Rep. Gordon, Bart [D-TN-6] | TN | D | G000309 | 10 | Radon Reduction Incentives Act of 1988 - Treats amounts paid for home improvements necessary to mitigate measured harmful levels of radon gas exposure as medical care expenses for purposes of the medical care expense income tax deduction. | 2025-08-28T20:06:04Z | https://www.congress.gov/bill/100th-congress/house-bill/5371 |
| 100-hr-5374 | 100 | hr | 5374 | A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for the expenses of adopting a child with special needs. | Taxation | 1988-09-23 | 1988-09-23 | Referred to House Committee on Ways and Means. | House | Rep. Lewis, Jerry [R-CA-35] | CA | R | L000274 | 40 | Amends the Internal Revenue Code to permit a nonrefundable credit of 20 percent of qualified adoption expenses paid or incurred by the taxpayer in connection with the legal adoption of a child with special needs. Limits the amount of the credit to $600. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5374 |
| 100-hr-5339 | 100 | hr | 5339 | A bill to provide that certain court awards with respect to land on Guam acquired after World War II shall not be included in gross income for purposes of the Guam territorial income tax and chapter 1 of the Internal Revenue Code of 1954. | Taxation | 1988-09-22 | 1988-11-03 | Referred to Subcommittee on Insular and International Affairs. | House | Del. Blaz, Ben G. [R-GU-At Large] | GU | R | B000551 | 0 | Excludes from gross income, for purposes of both the Federal and the Guam territorial income tax, any amount received in connection with judicial review by the District Court of Guam of certain claims adjudicated between July 21, 1944, and August 23, 1963, concerning just compensation for land. Applies the exclusion retroactively to taxable years 1986 and thereafter. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5339 |
| 100-hr-5330 | 100 | hr | 5330 | Cooperative Organ Transplant Contributions Act of 1988 | Taxation | 1988-09-16 | 1988-09-26 | Referred to Subcommittee on Health and the Environment. | House | Rep. Walgren, Doug [D-PA-18] | PA | D | W000044 | 0 | Cooperative Organ Transplant Contributions Act of 1988 - Amends the Internal Revenue Code to allow taxpayers to designate on their income tax returns that any portion of their income tax refund or any cash donation included with the return be paid to the National Organ Transplant Trust Fund. Establishes in the Treasury the National Organ Transplant Trust Fund and appropriates to it amounts equal to those designated on tax returns, as well as any other cash contributions made to it. Directs each State to establish a program through which Fund monies will be used to provide assistance in paying the costs of organ transplantation procedures and immunosuppressive drugs for individuals who meet certain financial need requirements and who have a medical condition for which a transplant procedure is reasonably medically necessary. Prescribes conditions to govern Fund administration. Permits payment of Fund monies to a State only if the Secretary of Health and Human Services certifies that the State is properly carrying out its program and has fully accounted for previously received monies. Requires the State's chief health officer to place monies received from the Fund into a separate interest-bearing account, to be disbursed only to eligible individuals. Limits the ways in which States may use Fund monies. Requires each State to submit an annual report concerning its organ transplant program. | 2025-08-28T20:08:40Z | https://www.congress.gov/bill/100th-congress/house-bill/5330 |
| 100-hr-5314 | 100 | hr | 5314 | Tax Fairness for Farmers Act of 1988 | Taxation | 1988-09-15 | 1988-09-15 | Referred to House Committee on Ways and Means. | House | Rep. Madigan, Edward R. [R-IL-15] | IL | R | M000041 | 0 | Tax Fairness for Farmers Act of 1988 - Repeals specified provisions of the Tax Reform Act of 1986 that eliminated income averaging. Provides that the Internal Revenue Code (IRC) be applied and administered as if such provisions had not been enacted. Amends the IRC to restore income averaging for a person: (1) actively engaged in the trade or business of farming, including aquaculture; and (2) whose average annual gross income for the three preceding taxable years is at least 50 percent attributable to farming. | 2025-08-28T20:07:11Z | https://www.congress.gov/bill/100th-congress/house-bill/5314 |
| 100-hr-5276 | 100 | hr | 5276 | A bill to prohibit a State from imposing an income tax on the pension income of individuals who are not residents or domiciliaries of that State. | Taxation | 1988-09-09 | 1988-09-13 | Referred to Subcommittee on Monopolies and Commercial Law. | House | Rep. Vucanovich, Barbara F. [R-NV-2] | NV | R | V000124 | 7 | Amends Federal law to prohibit any State from imposing an income tax on the pension income of any individual who is not a resident or domiciliary there. | 2021-06-10T21:44:21Z | https://www.congress.gov/bill/100th-congress/house-bill/5276 |
| 100-hr-5256 | 100 | hr | 5256 | A bill to exempt certain pension plans established for firefighters and policemen from the minimum participation rules enacted in the 1986 Tax Reform Act. | Taxation | 1988-09-07 | 1988-09-07 | Referred to House Committee on Ways and Means. | House | Rep. Mollohan, Alan B. [D-WV-1] | WV | D | M000844 | 3 | Amends the Internal Revenue Code to exempt from minimum participation requirements any government pension plan established substantially for fire or police department employees. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5256 |
| 100-hr-5213 | 100 | hr | 5213 | Family Equity Act of 1988 | Taxation | 1988-08-11 | 1988-08-11 | Referred to House Committee on Ways and Means. | House | Rep. Craig, Larry E. [R-ID-1] | ID | R | C000858 | 0 | Family Equity Act of 1988 - Amends the Internal Revenue Code to allow an individual taxpayer a refundable income tax credit, in an amount based on adjusted gross income (minimum credit of $150), for each dependent below the age of compulsory school attendance in the State where the taxpayer resides. Sets the maximum credit amount as the total employee tax withheld from the taxpayer's wages during the year under the Federal Insurance Contributions Act. Increases to $2,900 the amount permitted as a deduction for personal exemptions. Repeals the employment-related dependent care tax credit as of tax year 1989. Revises the earned income tax credit to: (1) increase from $5,714 to $7,143 the amount of earned income subject to the credit; and (2) increase the credit percentage incrementally from 14 percent to 35 percent, adjusted annually for inflation, as the number of the taxpayer's dependent children increases from one to four or more. Repeals provisions of the Tax Reform Act of 1986 that eliminated the income tax deduction for two-earner married couples. Repeals provisions: (1) that limit the tax deduction for participation in certain pension plans; and (2) governing nondeductible contributions to individual retirement plans. Excludes from the gross income of an individual any amounts distributed out of an individual retirement plan that are: (1) used within 60 days of receipt to pay long-term care expenses of the taxpayer, spouse, or dependent; (2) used to pay the educational expenses of a student at an institution of higher education or postsecondary vocational school; or (3) used within 60 days of receipt by an individual in connection with the acquisition of a first principal residence. Permits an income tax deduction for expenditures of the taxpayer to provide otherwise uncompensated custodial care for a parent, grandparent, or dependent aged 65 or older. Excepts this deduction from the two percent floor limitation. Excludes all Social Security and Tier 1 railroad retirement benefits from taxable income for… | 2025-08-28T20:08:32Z | https://www.congress.gov/bill/100th-congress/house-bill/5213 |
| 100-hr-5214 | 100 | hr | 5214 | Low-Income Housing Revitalization Act | Taxation | 1988-08-11 | 1988-08-11 | Referred to House Committee on Ways and Means. | House | Rep. Dixon, Julian C. [D-CA-28] | CA | D | D000373 | 16 | Low-Income Housing Revitalization Act - Amends Internal Revenue Code (IRC) provisions relating to the low-income housing credit to: (1) increase the credit from four percent to nine percent with respect to new buildings that are federally subsidized; (2) reallocate unused credit amounts among other States for their housing credit agencies; and (3) permit carryover to the succeeding year of a housing credit amount, if it is reasonably likely that the building will be put into service then. Extends the low-income housing credit through 1991. Amends IRC accounting provisions to exempt low-income housing credit activities from limitations on passive losses. Revises the accelerated cost recovery system in connection with low-income residential rental property to reduce the applicable recovery period from 27.5 to 20 years. Disallows an income tax deduction for any expense relating to residential rental units that violate State or local building, health, or safety codes and are not brought into compliance. Requires the regulatory agency that notifies a taxpayer of the substandard conditions to file an information return with respect to affected taxpayers. Excludes deductions for business expenses, interest on indebtedness, and taxes from calculations to determine the passive loss limitation in connection with rental real estate activity relating to a qualified low-income housing project in which a noncorporate taxpayer actively or materially participates. | 2025-08-28T20:08:39Z | https://www.congress.gov/bill/100th-congress/house-bill/5214 |
| 100-hr-5237 | 100 | hr | 5237 | A bill to provide that no amount shall be includible in gross income under section 83 of the Internal Revenue Code of 1986 by reason of the receipt of certain stock. | Taxation | 1988-08-11 | 1988-08-11 | Referred to House Committee on Ways and Means. | House | Rep. Hall, Ralph M. [D-TX-4] | TX | D | H000067 | 0 | Excludes from the gross income of certain employees, for income tax purposes, the value of stock transferred to them on March 17, 1981, in connection with services performed for Delta U.S. Corporation (formerly Delta Drilling Company) in Texas. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5237 |
| 100-hr-5243 | 100 | hr | 5243 | A bill relating to the treatment of a certain project for purposes of the energy tax credit. | Taxation | 1988-08-11 | 1988-11-10 | Provisions of Measure Incorporated Into H.R.4333. | House | Rep. Stallings, Richard H. [D-ID-2] | ID | D | S000785 | 3 | Extends from December 31, 1988, to December 31, 1990, the 11 percent energy percentage used pursuant to the Internal Revenue Code to determine the investment tax credit with respect to energy property associated with the Island Park Dam hydropower project in Idaho. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5243 |
| 100-hr-5185 | 100 | hr | 5185 | A bill to amend the Internal Revenue Code of 1986 to restore the deduction for State and local sales taxes. | Taxation | 1988-08-09 | 1988-08-09 | Referred to House Committee on Ways and Means. | House | Rep. Kennelly, Barbara B. [D-CT-1] | CT | D | K000118 | 0 | Amends the Internal Revenue Code to permit an income tax deduction for State and local general sales taxes. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5185 |
| 100-hr-5169 | 100 | hr | 5169 | A bill to amend the Internal Revenue Code of 1986 to make permanent, and extend to 100 percent, the deduction for health insurance costs of self-employed individuals. | Taxation | 1988-08-04 | 1988-08-04 | Referred to House Committee on Ways and Means. | House | Rep. Stark, Fortney Pete [D-CA-9] | CA | D | S000810 | 0 | Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase from 25 percent to 100 percent the allowable deduction; and (2) make the deduction permanent (under current law it will expire after tax year 1989). | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5169 |
| 100-hr-5170 | 100 | hr | 5170 | A bill to amend the Internal Revenue Code of 1986 to treat the exclusion for certain loans to acquire employer securities as a tax preference for purposes of the minimum tax, and for other purposes. | Taxation | 1988-08-04 | 1988-08-04 | Referred to House Committee on Ways and Means. | House | Rep. Stark, Fortney Pete [D-CA-9] | CA | D | S000810 | 0 | Amends the Internal Revenue Code to treat as a tax preference for minimum tax purposes any exempt-interest dividend on a loan to a corporation or employee stock ownership plan (ESOP) that is used to acquire employer securities. Requires any pension plan with respect to which there are substantial ESOP holdings in the employer (at least 35 percent of the employer's stock is held by one or more ESOPs) to provide for a passthrough of voting rights to plan participants and beneficiaries. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5170 |
| 100-hr-5172 | 100 | hr | 5172 | Jobs Relocation Incentives Act of 1988 | Taxation | 1988-08-04 | 1988-08-04 | Referred to House Committee on Ways and Means. | House | Rep. Traficant, James A., Jr. [D-OH-17] | OH | D | T000350 | 2 | Jobs Relocation Incentives Act of 1988 - Amends the Internal Revenue Code to permit an income tax credit to a corporation for qualified expenses incurred in discontinuing a wholly-owned foreign operation and relocating its activity to a U.S. labor surplus area within two years. Requires the business activity to employ at least 500 individuals full time. Permits a ten percent credit for the first taxable year and five percent for the nine succeeding years. Disallows the credit if bankruptcy results from the relocation or if employee numbers decrease to a specified threshold within five years of the new operation's commencement. Recaptures credit amounts if the corporation ceases operation of the new domestic enterprise within five years of its beginning. Terminates the credit five years after this Act's enactment. | 2025-08-28T20:08:14Z | https://www.congress.gov/bill/100th-congress/house-bill/5172 |
| 100-hr-5145 | 100 | hr | 5145 | Long-Term Care Insurance Promotion Act of 1988 | Taxation | 1988-08-03 | 1988-08-10 | Referred to Subcommittee on Health. | House | Rep. Gradison, Willis D., Jr. [R-OH-2] | OH | R | G000349 | 1 | Long-Term Care Insurance Promotion Act of 1988 - Amends the Internal Revenue Code to treat qualified long-term health care insurance contracts as health insurance contracts and their benefits as benefits for personal injuries or sickness for all tax purposes. Applies this provision to policies whose coverage is limited to the necessary diagnostic, preventive, therapeutic, rehabilitative, and personal care services provided to a chronically ill individual in a qualified health care facility or at home. Allows an income tax deduction of long-term care expenditures. States that benefits provided under certain employer funded long-term health care insurance shall not be treated as deferred compensation plans for purposes of the tax deduction available for employer contributions to benefit plans. Permits a taxpayer a refundable 20 percent income tax credit for long-term care insurance expenditures. Reduces the credit percentage as income increases above $25,000 ($40,000 joint). Permits a maximum credit of between $200 and $2,000, based upon the age of the affected individual and indexed annually to reflect the medical care component of the Consumer Price Index. Allows early distributions from a qualified retirement plan, without penalty, to an individual aged 50 or older who uses the funds to purchase long-term care insurance within 60 days of the distribution. Considers as nontaxable any exchange by an individual aged 50 or older of a life insurance or annuity contract for a long-term care insurance contract. | 2025-08-28T20:08:19Z | https://www.congress.gov/bill/100th-congress/house-bill/5145 |
| 100-hr-5151 | 100 | hr | 5151 | A bill to amend the Internal Revenue Code of 1986 to provide that contracts for residential construction which are completed in less than 12 months shall be exempt from the requirement to use the percentage of completion method. | Taxation | 1988-08-03 | 1988-11-10 | Provisions of Measure Incorporated Into H.R.4333. | House | Rep. Schulze, Richard T. [R-PA-5] | PA | R | S000146 | 42 | Amends accounting provisions of the Internal Revenue Code to provide that the percentage completion method shall not be required in the case of any residential construction contract that the taxpayer expects to be completed within one year. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5151 |
| 100-hr-5107 | 100 | hr | 5107 | Day Care Reduction Tax Credit Act of 1988 | Taxation | 1988-07-28 | 1988-07-28 | Referred to House Committee on Ways and Means. | House | Rep. Johnson, Nancy L. [R-CT-6] | CT | R | J000163 | 3 | Day Care Reduction Tax Credit Act of 1988 - Amends the Internal Revenue Code to permit an employer tax credit for one-third of the aggregate wages (to a maximum of $6,000) attributable to services performed by a full-time employee of the taxpayer who is permitted to work at home or during nonbusiness hours solely in order to reduce dependent care needs. Requires that there be at least a 20 percent reduction in the time of dependent care provided outside the employee's home. | 2025-08-28T20:07:51Z | https://www.congress.gov/bill/100th-congress/house-bill/5107 |
| 100-hr-5100 | 100 | hr | 5100 | A bill to amend the Internal Revenue Code of 1986 to provide for 10-year basis recovery in the case of annuities under governmental plans. | Taxation | 1988-07-27 | 1988-07-27 | Referred to House Committee on Ways and Means. | House | Rep. Moody, Jim [D-WI-5] | WI | D | M000881 | 0 | Amends Internal Revenue Code provisions relating to the exclusion ratio, permitting a ten-year basis recovery for amounts received as annuities under governmental plans. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5100 |
| 100-hr-5093 | 100 | hr | 5093 | A bill to amend the Internal Revenue Code of 1986 to allow farmers to income average. | Taxation | 1988-07-26 | 1988-07-26 | Referred to House Committee on Ways and Means. | House | Rep. McEwen, Bob [R-OH-6] | OH | R | M000432 | 0 | Repeals specified provisions of the Tax Reform Act of 1986 that eliminated income averaging. Provides that the Internal Revenue Code (IRC) be applied and administered as if such provisions had not been enacted. Amends the IRC to restore income averaging for a person: (1) actively engaged in the trade or business of farming, including aquaculture; and (2) whose average annual gross income for the three preceding taxable years is at least 50 percent attributable to farming. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5093 |
| 100-hr-5095 | 100 | hr | 5095 | A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of certain amounts paid under life insurance contracts on account of illness or disability. | Taxation | 1988-07-26 | 1988-07-26 | Referred to House Committee on Ways and Means. | House | Rep. Schumer, Charles E. [D-NY-10] | NY | D | S000148 | 0 | Amends the Internal Revenue Code to treat as tax-excludible compensation for injuries or sickness any amounts received as health care benefits under a life insurance contract that are used in connection with: (1) a physical or mental condition requiring hospitalization for 150 days or longer; or (2) long-term or terminal physical or mental impairment of the taxpayer. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5095 |
| 100-hr-5044 | 100 | hr | 5044 | A bill to establish a tax on short-term capital gains, and for other purposes. | Taxation | 1988-07-14 | 1988-07-14 | Referred to House Committee on Ways and Means. | House | Rep. Gonzalez, Henry B. [D-TX-20] | TX | D | G000272 | 0 | Amends the Internal Revenue Code to impose a 100 percent short-term capital gains tax on gain from any stocks, options, or futures that are held by an individual or corporate taxpayer for less than one year. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5044 |
| 100-hr-5045 | 100 | hr | 5045 | Anti-Drug Resource Enhancement Act of 1988 | Taxation | 1988-07-14 | 1988-07-29 | Referred to Subcommittee on Health and the Environment. | House | Rep. Gilman, Benjamin A. [R-NY-22] | NY | R | G000212 | 2 | Anti-Drug Resource Enhancement Act of 1988 - Amends the Internal Revenue Code to increase alcohol excise taxes as follows: (1) from 17 cents to 32 cents per gallon on wines containing not more than 14 percent alcohol; (2) from 67 cents to 82 cents per gallon on wines containing between 14 percent and 21 percent alcohol; (3) from $2.25 to $2.40 per gallon on wines containing between 21 percent and 24 percent alcohol; (4) from $3.40 to $3.55 per gallon on champagne and other sparkling wines; (5) from $2.40 to $2.55 per gallon on artificially carbonated wines; and (6) from $9 to $12.30 per barrel on beer. Increases the cigarette excise tax from: (1) $8 to $9 per thousand for small cigarettes; and (2) $16.80 to $18.90 per thousand for large cigarettes. Establishes in the Treasury the Anti-Drug Resource Enhancement Trust Fund, comprising an Anti-Illicit Drug Account and an Alcohol and Tobacco-Related Addiction Account. Appropriates to the former account 90 percent of the revenue attributable to the excise tax increases mandated in this Act, such amounts to be used to decrease the supply and demand for illicit narcotics through various anti-drug education, law enforcement, and treatment programs. Appropriates the remaining increased revenue to the latter account for research, prevention, education, treatment, and other programs for individuals addicted to alcohol or tobacco. | 2025-08-28T20:06:55Z | https://www.congress.gov/bill/100th-congress/house-bill/5045 |
| 100-hr-5063 | 100 | hr | 5063 | A bill to amend the Internal Revenue Code of 1986 with respect to the limitation on the standard deduction in the case of certain dependents. | Taxation | 1988-07-14 | 1988-07-14 | Referred to House Committee on Ways and Means. | House | Rep. Kennelly, Barbara B. [D-CT-1] | CT | D | K000118 | 0 | Amends the Internal Revenue Code to revise the permitted amount of the standard deduction for a taxpayer's dependent who: (1) is either under age 19 or a student; and (2) has income and files a separate return. Makes the standard deduction equal to the individual's earned income plus $500, up to the regular standard deduction amount for individuals. (Under current law, this limitation is equal to the greater of $500 or the dependent's actual earned income.) | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5063 |
| 100-hr-5083 | 100 | hr | 5083 | A bill to amend the Internal Revenue Code of 1986 to provide that the occupational tax on distilled spirits plants shall not apply to small distilled spirits plants exclusively producing alcohol for fuel use. | Taxation | 1988-07-14 | 1988-07-14 | Referred to House Committee on Ways and Means. | House | Rep. Slattery, Jim [D-KS-2] | KS | D | S000477 | 0 | Amends the Internal Revenue Code to exempt from the applicable occupational tax the proprietor of any distilled spirits plant exclusively producing alcohol for fuel use. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5083 |
| 100-hr-5084 | 100 | hr | 5084 | A bill to amend the Internal Revenue Code of 1986 to restore the deduction for interest paid on education loans and to exclude from gross income the portion of a scholarship which covers living expenses while away from home. | Taxation | 1988-07-14 | 1988-07-14 | Referred to House Committee on Ways and Means. | House | Rep. Solomon, Gerald B. H. [R-NY-24] | NY | R | S000675 | 10 | Amends the Internal Revenue Code to allow an income tax deduction for interest on a qualified educational loan incurred to pay the educational expenses (tuition, fees, books, supplies, reasonable living expenses) of the taxpayer, spouse, or dependent. Permits an exclusion from gross income of scholarship amounts used for a student's reasonable living expenses while attending school away from home. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5084 |
| 100-hr-5035 | 100 | hr | 5035 | A bill to authorize States to validate former taxes in certain cases. | Taxation | 1988-07-13 | 1988-07-29 | Referred to Subcommittee on Select Revenue Measures. | House | Rep. Coyne, William J. [D-PA-14] | PA | D | C000846 | 1 | Permits the legalization, ratification, or confirmation of certain State taxes imposed before July 5, 1983, on commercial bank and trust company investments, notwithstanding Federal law exempting U.S. obligations from State or local taxation. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5035 |
| 100-hr-5014 | 100 | hr | 5014 | A bill to amend the Internal Revenue Code of 1986 to provide that, in order to assist barge and other riverboat operators who are adversely affected by the drought, the Inland Waterways Trust Fund fuel tax shall not apply during certain periods. | Taxation | 1988-07-12 | 1988-07-12 | Referred to House Committee on Ways and Means. | House | Rep. Alexander, Bill [D-AR-1] | AR | D | A000103 | 0 | Suspends imposition of the Inland Waterways Trust Fund financing rate (a tax of ten cents per gallon of fuel used in inland waterway transportation) between July 1, 1988, and December 31, 1988. Requires continued suspension, through June 30, 1989, if the Secretary of the Treasury determines that continuing adverse effects of the 1988 drought warrant it. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/5014 |
| 100-hr-4951 | 100 | hr | 4951 | Employee Health Benefits Improvement Act of 1988 | Taxation | 1988-06-29 | 1988-09-22 | Subcommittee Hearings Held. | House | Rep. Stark, Fortney Pete [D-CA-9] | CA | D | S000810 | 1 | Employee Health Benefits Improvement Act of 1988 - Amends the Internal Revenue Code to impose an excise tax of $100 per day per employee on any nongovernmental employer that fails to offer its employees who work at least 17-1/2 hours per week coverage under a group health plan that complies with requirements prescribed in this Act. Provides exceptions in cases of failures corrected within 30 days, retroactive coverage, and under other special circumstances. Disallows an employee or employee family members from waiving coverage, except when duplicate coverage is involved. Enumerates the mandated coverage and cost limitation features to apply to employee group health plans. Requires: (1) health care benefits comparable to those covered under Medicare; and (2) maternal and infant care. Permits a $1,000 deductible with respect to an individual, $1,500 for family enrollment. Indexes these amounts beginning in 1990. Prohibits denial of coverage based on pre-existing health conditions. Sets the required employer contribution at 80 percent of plan costs. Provides special rules to govern self-insured plans. Provides for two months of continuation coverage if an employee is involuntarily terminated. States that these provisions preempt State law. Imposes an excise tax on employers in States without health care pools to provide health care for the "uninsurable." Requires the Secretary of Health and Human Services to establish in these States pools meeting criteria specified in this Act, with losses funded by employer assessments. Limits pool premiums to 150 percent of the average group policy. Permits a limited individual refundable income tax credit for premiums paid by an employee for group health coverage. Directs the Secretary of the Treasury to prescribe tables for determining the credit amount. Provides for advance credit payments by employers to employees who provide certification of eligibility. Requires taxpayers to file information returns to reflect such payments. Reduces the credit for taxpayers subj… | 2025-08-28T20:05:57Z | https://www.congress.gov/bill/100th-congress/house-bill/4951 |
| 100-hr-4925 | 100 | hr | 4925 | College Savings Bond Act of 1988 | Taxation | 1988-06-28 | 1988-11-10 | Provisions of Measure Incorporated Into H.R.4333. | House | Rep. Broomfield, William S. [R-MI-18] | MI | R | B000890 | 0 | College Savings Bond Act of 1988 - Authorizes the Secretary of the Treasury to issue college savings bonds in the interest of encouraging long-term savings for postsecondary education. Amends the Internal Revenue Code to exclude from the gross income of an individual any interest on college savings bonds to the extent these proceeds are used to pay the qualified educational expenses (tuition, fees, books, supplies, reasonable living expenses) of the taxpayer, spouse, child, or dependent at an institution of higher education, including a postsecondary vocational school. Decreases the permissible exclusion for taxpayers having adjusted gross income above $60,000, allowing no exclusion if income exceeds $80,000. | 2025-08-28T20:08:01Z | https://www.congress.gov/bill/100th-congress/house-bill/4925 |
| 100-hr-4929 | 100 | hr | 4929 | Long-Term Care Incentives Act of 1988 | Taxation | 1988-06-28 | 1988-06-28 | Referred to House Committee on Ways and Means. | House | Rep. Hunter, Duncan [R-CA-45] | CA | R | H000981 | 18 | Long-Term Care Incentives Act of 1988 - Amends the Internal Revenue Code to permit a tax deduction of: (1) $10,000 to any taxpayer who maintains a household in which a chronically ill Medicare-eligible family member resides; and (2) 50 percent of premiums paid for qualified long-term care insurance covering at least 12 months of necessary diagnostic, preventive, therapeutic, rehabilitative, or personal care services that are provided in a setting other than an acute care unit of a hospital. | 2025-08-28T20:05:17Z | https://www.congress.gov/bill/100th-congress/house-bill/4929 |
| 100-hr-4933 | 100 | hr | 4933 | A bill to amend the Internal Revenue Code of 1986 to reduce the occupational tax on small retail dealers in liquors and beer by providing that the amount of such tax shall be based on gross receipts from the sale of distilled spirits, wines, and beer. | Taxation | 1988-06-28 | 1988-06-28 | Referred to House Committee on Ways and Means. | House | Rep. Petri, Thomas E. [R-WI-6] | WI | R | P000265 | 0 | Amends the Internal Revenue Code to change the rate of the occupational tax on retail dealers in liquors and retail dealers in beer from a flat rate to one based on gross receipts. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4933 |
| 100-hr-4906 | 100 | hr | 4906 | A bill to amend section 558 of the Tax Reform Act of 1984 with respect to the treatment of certain collective bargaining agreements. | Taxation | 1988-06-23 | 1988-06-23 | Referred to House Committee on Ways and Means. | House | Rep. Latta, Delbert L. [R-OH-5] | OH | R | L000116 | 0 | Amends the Tax Reform Act of 1984 to extend from September 26, 1980, to June 12, 1982, the date by which a specified employer (Master Chemical Company) in Ohio may withdraw from a multiemployer pension plan and still have its liability to the plan voided. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4906 |
| 100-hr-4913 | 100 | hr | 4913 | A bill to amend the Internal Revenue Code of 1986 to permit dealers to use the installment method of accounting, and for other purposes. | Taxation | 1988-06-23 | 1988-06-23 | Referred to House Committee on Ways and Means. | House | Rep. Swindall, Patrick L. [R-GA-4] | GA | R | S001122 | 3 | Amends the Internal Revenue Code to restore provisions permitting retail dealers to use the installment method of accounting for income tax purposes. (The provisions were repealed by the Revenue Act of 1987.) | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4913 |
| 100-hr-4882 | 100 | hr | 4882 | A bill to amend the Internal Revenue Code of 1986 to increase the fuel economy standards used in determining the gas guzzler tax and to increase the rates of such tax. | Taxation | 1988-06-21 | 1988-06-21 | Referred to House Committee on Ways and Means. | House | Rep. Stark, Fortney Pete [D-CA-9] | CA | D | S000810 | 1 | Amends gas guzzler tax provisions of the Internal Revenue Code to: (1) revise the fuel economy standards used to determine the tax for automobile model years 1988 and later; and (2) increase the tax rate with respect to these same model years. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4882 |
| 100-hr-4862 | 100 | hr | 4862 | A bill to amend the Internal Revenue Code of 1986 to permit variable contracts to be invested in government securities. | Taxation | 1988-06-20 | 1988-06-20 | Referred to House Committee on Ways and Means. | House | Rep. Daub, Hal [R-NE-2] | NE | R | D000065 | 4 | Amends the Internal Revenue Code to provide that, in cases of securities issued or guaranteed by the U.S. Government, each independent agency shall be treated as a separate issuer for purposes of the diversification test applied in connection with variable contracts based on segregated asset accounts of life insurance companies. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4862 |
| 100-hr-4846 | 100 | hr | 4846 | A bill to amend the Internal Revenue Code of 1986 to provide an income tax credit for expenses incurred by an individual taxpayer for the purchase of television subtitle equipment to be used by a hearing-impaired individual. | Taxation | 1988-06-16 | 1988-06-16 | Referred to House Committee on Ways and Means. | House | Rep. Bonior, David E. [D-MI-12] | MI | D | B000619 | 25 | Amends the Internal Revenue Code to allow a taxpayer a nonrefundable 50 percent income tax credit, to a limit of $250, for costs of television subtitle equipment for use by a hearing-impaired dependent. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4846 |
| 100-hr-4852 | 100 | hr | 4852 | A bill to amend the Internal Revenue Code of 1986 to make permanent the limited deduction of health insurance costs of self-employed individuals. | Taxation | 1988-06-16 | 1988-06-16 | Referred to House Committee on Ways and Means. | House | Rep. Meyers, Jan [R-KS-3] | KS | R | M000684 | 16 | Amends the Internal Revenue Code to make permanent the income tax deduction allowed for 25 percent of the health insurance costs of self-employed persons. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4852 |
| 100-hr-4825 | 100 | hr | 4825 | A bill to amend the Internal Revenue Code of 1986 to revise the export financing exception to the separate application of the foreign tax credit limitation to financial services income. | Taxation | 1988-06-15 | 1988-06-15 | Referred to House Committee on Ways and Means. | House | Rep. Gibbons, Sam [D-FL-7] | FL | D | G000153 | 1 | Amends Internal Revenue Code provisions relating to the export financing exception to the separate application of the foreign tax credit limitation to financial services income. Permits a taxpayer predominantly engaged in the active business of providing financial services to treat any interest derived from export financing as overall limitation income for foreign tax credit calculation purposes. (Under current law there is a special limitation for financial services income.) Revises the definition of "export financing interest" to include (and thus defer from taxation) interest derived from financing the sale for export of any qualified property manufactured, produced, grown, or extracted in the United States. (Current law applies to the same properties, but only if produced by the taxpayer or a related person.) Applies this amendment expressly to Export-Import Bank loans. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4825 |
| 100-hr-4805 | 100 | hr | 4805 | A bill to amend the Internal Revenue Code of 1986 to make the research credit available to certain start-up ventures. | Taxation | 1988-06-14 | 1988-06-14 | Referred to House Committee on Ways and Means. | House | Rep. Downey, Thomas J. [D-NY-2] | NY | D | D000471 | 1 | Amends the Internal Revenue Code to apply the research tax credit to in-house research expenses that the taxpayer pays or incurs for the principal purpose of using the research results in the active conduct of a future trade or business. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4805 |
| 100-hr-4812 | 100 | hr | 4812 | A bill to amend the Internal Revenue Code of 1986 to provide that a waiver under an interest rate adjustment clause on a small issue bond shall not be treated as resulting in a new issue for purposes of determining deductibility of interest by a financial institution. | Taxation | 1988-06-14 | 1988-06-14 | Referred to House Committee on Ways and Means. | House | Rep. Rowland, J. Roy [D-GA-8] | GA | D | R000481 | 2 | Amends the Internal Revenue Code to provide that a waiver under an interest rate adjustment clause in connection with tax-exempt bonds issued before August 8, 1986, shall not be treated as resulting in a new issue for purposes of determining the deductibility of interest by a financial institution. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4812 |
| 100-hr-4795 | 100 | hr | 4795 | A bill to amend the Internal Revenue Code of 1986 to make the research credit available to certain start-up ventures. | Taxation | 1988-06-13 | 1988-06-13 | Referred to House Committee on Ways and Means. | House | Rep. Downey, Thomas J. [D-NY-2] | NY | D | D000471 | 1 | Amends the Internal Revenue Code to apply the research tax credit to in-house research expenses that the taxpayer pays or incurs for the principal purpose of using the research results in the active conduct of a future trade or business. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4795 |
| 100-hr-4790 | 100 | hr | 4790 | College Savings Bond Act of 1988 | Taxation | 1988-06-10 | 1988-11-10 | Provisions of Measure Incorporated Into H.R.4333. | House | Rep. Duncan, John J. [R-TN-2] | TN | R | D000534 | 56 | College Savings Bond Act of 1988 - Authorizes the Secretary of the Treasury to issue college savings bonds in the interest of encouraging long-term savings for postsecondary education. Amends the Internal Revenue Code to exclude from the gross income of an individual any interest on college savings bonds to the extent these proceeds are used to pay the qualified educational expenses (tuition, fees, books, supplies, reasonable living expenses) of the taxpayer, spouse, child, or dependent at an institution of higher education, including a postsecondary vocational school. Decreases the permissible exclusion for taxpayers having adjusted gross income above $60,000, allowing no exclusion if income exceeds $80,000. | 2025-08-28T20:08:06Z | https://www.congress.gov/bill/100th-congress/house-bill/4790 |
| 100-hr-4779 | 100 | hr | 4779 | A bill to amend the Internal Revenue Code of 1986 to treat parsonage allowances as compensation for purposes of the limitations on benefits payable under defined benefit plans. | Taxation | 1988-06-09 | 1988-06-14 | Referred to Subcommittee on Trade. | House | Rep. Panetta, Leon [D-CA-16] | CA | D | P000047 | 0 | Amends the Internal Revenue Code to include parsonage allowances as compensation for purposes of the limitation on benefits payable under defined benefit plans. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4779 |
| 100-hr-4760 | 100 | hr | 4760 | Homeless Family Relief Incentive Act of 1988 | Taxation | 1988-06-08 | 1988-06-08 | Referred to House Committee on Ways and Means. | House | Rep. Hopkins, Larry J. [R-KY-6] | KY | R | H000776 | 23 | Homeless Family Relief Incentive Act of 1988 - Amends the Internal Revenue Code to permit an income tax deduction in connection with the charitable contribution of a leasehold interest in a dwelling that the recipient organization will use to house a homeless family for one year or less. Prescribes administrative details relating to the property and its valuation. | 2025-08-28T20:07:35Z | https://www.congress.gov/bill/100th-congress/house-bill/4760 |
| 100-hr-4740 | 100 | hr | 4740 | Smoking Cost Recovery and Education Tax Act of 1988 | Taxation | 1988-06-03 | 1988-06-13 | Referred to Subcommittee on Health and the Environment. | House | Rep. Andrews, Michael [D-TX-25] | TX | D | A000209 | 1 | Smoking Cost Recovery and Education Tax Act of 1988 - Amends the Internal Revenue Code to increase the excise tax on cigarettes from: (1) $8 to $20.50 per thousand for small cigarettes; and (2) $16.80 to $43.05 per thousand for large cigarettes. Establishes in the Treasury the Smoking Cost Recovery and Education Trust Fund, to be available to finance educational programs (including paid advertising) concerning the hazards of cigarette smoking, with emphasis on discouraging smoking by youth. Appropriates to the Fund ten percent of the tobacco tax revenue generated by this Act's rate increase. Directs the Secretary of the Treasury to conduct an ongoing study and to report biennially to specified congressional committees on: (1) the effects of smoking on health care costs; and (2) the incidence of cigarette smoking by youth, including the relationship between cigarette tax rates and youth smoking. | 2025-08-28T20:06:45Z | https://www.congress.gov/bill/100th-congress/house-bill/4740 |
| 100-hr-4730 | 100 | hr | 4730 | A bill to amend the Internal Revenue Code of 1986 to provide that no deduction shall be allowed for personal income taxes paid to a State (or political subdivision thereof) which taxes nonresidents on income derived from certain Federal areas. | Taxation | 1988-06-02 | 1988-06-02 | Referred to House Committee on Ways and Means. | House | Rep. Gregg, Judd [R-NH-2] | NH | R | G000445 | 1 | Amends the Internal Revenue Code to disallow an income tax deduction for personal income taxes paid to any State that taxes residents of adjacent States on income from activities performed at Fort Campbell in Kentucky and Tennessee or the Portsmouth Naval Shipyard in Maine and New Hampshire. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4730 |
| 100-hr-4735 | 100 | hr | 4735 | A bill to amend the Internal Revenue Code of 1986 with respect to the definition of model type for purposes of the gas guzzler tax. | Taxation | 1988-06-02 | 1988-06-02 | Referred to House Committee on Ways and Means. | House | Rep. Stark, Fortney Pete [D-CA-9] | CA | D | S000810 | 1 | Amends the Internal Revenue Code to revise the definition of "model type" for purposes of the gas guzzler tax. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4735 |
| 100-hr-4707 | 100 | hr | 4707 | A bill to amend the Internal Revenue Code of 1986 to provide that the passive loss limitation shall not apply to deductions allowable for cash out-of-pocket expenses for taxes, interest, and trade or business expenses in connection with rental real estate activities in which the taxpayer actively or materially participates. | Taxation | 1988-05-26 | 1988-05-26 | Referred to House Committee on Ways and Means. | House | Rep. Pickle, J. J. [D-TX-10] | TX | D | P000328 | 2 | Amends the Internal Revenue Code to exclude deductions for business expenses, interest on indebtedness, and taxes from calculations to determine the passive loss limitation in connection with rental real estate activity in which a noncorporate taxpayer actively or materially participates. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4707 |
| 100-hr-4678 | 100 | hr | 4678 | A bill to amend the Internal Revenue Code of 1986 to extend the low income housing credit through 1990. | Taxation | 1988-05-24 | 1988-05-24 | Referred to House Committee on Ways and Means. | House | Rep. Rangel, Charles B. [D-NY-16] | NY | D | R000053 | 65 | Amends the Internal Revenue Code to extend the low-income housing credit through 1990. (Under current law the credit is due to expire on December 31, 1989.) | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4678 |
| 100-hr-4644 | 100 | hr | 4644 | A bill to amend the Internal Revenue Code of 1986 to allow a deduction for improvements to the taxpayer's principal residence to remove architectural barriers to the handicapped and elderly. | Taxation | 1988-05-19 | 1988-05-19 | Referred to House Committee on Ways and Means. | House | Rep. Donnelly, Brian J. [D-MA-11] | MA | D | D000416 | 15 | Amends the Internal Revenue Code to permit an individual income tax deduction of amounts spent to make the taxpayer's principal residence more accessible to and usable by handicapped individuals and elderly individuals. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4644 |
| 100-hr-4653 | 100 | hr | 4653 | Nuclear Decommissioning Reserve Fund Act of 1988 | Taxation | 1988-05-19 | 1988-06-06 | Referred to Subcommittee on Trade. | House | Rep. Schulze, Richard T. [R-PA-5] | PA | R | S000146 | 5 | Nuclear Decommissioning Reserve Fund Act of 1988 - Amends the Internal Revenue Code to: (1) decrease from 34 percent to 15 percent the rate of the tax imposed on the income of any Nuclear Decommissioning Reserve Fund; and (2) remove restrictions on permitted investments of Fund monies. | 2025-08-28T20:06:19Z | https://www.congress.gov/bill/100th-congress/house-bill/4653 |
| 100-hr-4620 | 100 | hr | 4620 | A bill to amend the Internal Revenue Code of 1986 to exclude from gross income the gain on certain sales of lands subject to ground leases. | Taxation | 1988-05-17 | 1988-05-17 | Referred to House Committee on Ways and Means. | House | Rep. Saiki, Patricia [R-HI-1] | HI | R | S000014 | 0 | Amends the Internal Revenue Code to exclude from gross income any gain derived from the sale, on or before December 31, 1995, to the lessee of land subject to a ground lease and on which the only buildings are residential. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4620 |
| 100-hr-4602 | 100 | hr | 4602 | A bill to amend the Internal Revenue Code of 1986 to deny certain tax benefits in the case of buildings which are constructed near national park system land and which have a significant detrimental impact on the public enjoyment of such land. | Taxation | 1988-05-13 | 1988-05-13 | Referred to House Committee on Ways and Means. | House | Rep. Andrews, Michael [D-TX-25] | TX | D | A000209 | 1 | Amends the Internal Revenue Code to deny the following income tax benefits in connection with any facility or building that the Secretary of the Interior determines will have significant harmful effects on the public enjoyment of a National Park System unit, national historic landmark, or national natural landmark located within one mile of the offending construction: (1) the depreciation deduction; (2) tax-exempt bond financing; and (3) the deduction for interest on indebtedness incurred to finance the facility's construction. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4602 |
| 100-hr-4593 | 100 | hr | 4593 | A bill to amend the Internal Revenue Code of 1986 to encourage the coverage of individuals by private long-term health care insurance. | Taxation | 1988-05-12 | 1988-05-12 | Referred to House Committee on Ways and Means. | House | Rep. Gregg, Judd [R-NH-2] | NH | R | G000445 | 5 | Amends the Internal Revenue Code to require that, for the purpose of determining the income tax liability of life insurance companies, qualified long-term care insurance be treated as accident or health insurance. Applies this provision to policies covering at least 12 consecutive months of necessary diagnostic, preventive, therapeutic, rehabilitative, or personal care services that are provided in a setting other than an acute care unit of a hospital. Describes the tax reserve method to be used to compute reserves in connection with qualified long-term health care insurance contracts. Treats qualified long-term care insurance as accident or health insurance and its benefits as benefits for personal injuries or sickness for purposes of determining appropriate tax exclusions for employer contributions or employee benefits. Allows an income tax deduction of long-term health care expenditures. States that benefits provided under certain employer-funded long-term health care insurance shall not be treated as deferred compensation plans for purposes of the tax deduction available for employer contributions to benefit plans. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4593 |
| 100-hr-4571 | 100 | hr | 4571 | A bill to amend the Internal Revenue Code of 1986 to provide that income of a child on investments attributable to the child's earned income shall not be taxed at the parents' rate of tax. | Taxation | 1988-05-11 | 1988-05-11 | Referred to House Committee on Ways and Means. | House | Rep. Frenzel, Bill [R-MN-3] | MN | R | F000380 | 0 | Amends Internal Revenue Code provisions governing situations in which unearned income of a child under age 14 is taxed as if it were parental income. Excludes from income subject to the parental tax rate any earnings attributable to investments of the child's earned income. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4571 |
| 100-hr-4580 | 100 | hr | 4580 | A bill to amend the Internal Revenue Code of 1986 to exempt freelance authors, photographers, and artists from the capitalization rules added by the Tax Reform Act of 1986, and for other purposes. | Taxation | 1988-05-11 | 1988-11-10 | Provisions of Measure Incorporated Into H.R.4333. | House | Rep. Richardson, Bill [D-NM-3] | NM | D | R000229 | 0 | Amends the Internal Revenue Code to provide that the income tax rules requiring cost capitalization shall not apply in connection with the qualified artistic work expenses of freelance writers, artists, and photographers. Excludes from qualified expenses those related to printing, photographic plates, motion picture films, video tapes, and similar items. Applies the same exemption with respect to qualified indirect costs of film producers, not including any direct costs of a motion picture film or video tape. Permits these same categories of individuals to use income averaging if their gross income is at least 50 percent attributable to their production of creative property. Disallows this benefit to nonresident aliens and to individuals who receive more than half of their support from others. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4580 |
| 100-hr-4555 | 100 | hr | 4555 | A bill to provide that certain nonprofit hospital insurers shall not be required to discount unpaid losses in computing taxable income for taxable years beginning before January 1, 1989. | Taxation | 1988-05-10 | 1988-05-10 | Referred to House Committee on Ways and Means. | House | Rep. Frenzel, Bill [R-MN-3] | MN | R | F000380 | 1 | Permits qualified nonprofit hospital insurers to make an irrevocable election not to discount their unpaid losses in calculating taxable income for 1987 and 1988. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4555 |
| 100-hr-4548 | 100 | hr | 4548 | A bill to amend the Internal Revenue Code of 1986 to clarify the special estate tax valuation rules. | Taxation | 1988-05-09 | 1988-05-09 | Referred to House Committee on Ways and Means. | House | Rep. Dorgan, Byron L. [D-ND-At Large] | ND | D | D000432 | 17 | Amends estate tax provisions of the Internal Revenue Code to: (1) permit use valuation of farmland and other real property even if a person other than the decedent or family member was using the property for a qualified use on the date of the decedent's death; and (2) disallow the imposition of additional estate tax if any member of the qualified heir's family (currently it must be the heir) continues to use the property for a qualified use. Applies these provisions retroactively in connection with the estates of decedents dying after 1976. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4548 |
| 100-hr-4540 | 100 | hr | 4540 | A bill to amend the Internal Revenue Code of 1986 to provide that the passive loss limitation shall not apply to deductions allowable for cash out-of-pocket expenses for taxes, interest, and trade or business expenses in connection with rental real estate activities in which the taxpayer actively or materially participates. | Taxation | 1988-05-05 | 1988-05-05 | Referred to House Committee on Ways and Means. | House | Rep. Pickle, J. J. [D-TX-10] | TX | D | P000328 | 0 | Amends the Internal Revenue Code to exclude deductions for business expenses, interest on indebtedness, and taxes from calculations to determine the passive loss limitation in connection with rental real estate activity in which a noncorporate taxpayer actively or materially participates. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4540 |
| 100-hr-4542 | 100 | hr | 4542 | A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of sales of certain assets by cooperatives. | Taxation | 1988-05-05 | 1988-05-05 | Referred to House Committee on Ways and Means. | House | Rep. Daub, Hal [R-NE-2] | NE | R | D000065 | 59 | Amends the Internal Revenue Code to permit cooperatives (farmers' cooperatives, cooperative banks, mutual insurance companies, and rural electric and telephone cooperatives) to: (1) elect to treat as ordinary income or loss any gain or loss from the sale or other disposition of any asset used by the organization to facilitate the conduct of business done with or for patrons; and (2) include such gain or loss in net earnings of the organization from business done with or for patrons. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4542 |
| 100-hr-4544 | 100 | hr | 4544 | A bill to reduce the rates of the occupational taxes on retail dealers in liquor and retail dealers in beer to the rates in effect before the Revenue Act of 1987. | Taxation | 1988-05-05 | 1988-05-05 | Referred to House Committee on Ways and Means. | House | Rep. Moody, Jim [D-WI-5] | WI | D | M000881 | 1 | Amends the Internal Revenue Code to reduce the occupational tax: (1) from $250 to $54 for retail dealers in liquors; and (2) from $250 to $24 for retail dealers in beer. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4544 |
| 100-hr-4523 | 100 | hr | 4523 | A bill to restore the occupational tax on small retail beer dealers to $24. | Taxation | 1988-05-04 | 1988-05-04 | Referred to House Committee on Ways and Means. | House | Rep. Johnson, Tim [D-SD-At Large] | SD | D | J000177 | 2 | Amends the Internal Revenue Code to reduce from $250 to $24 the occupational tax for retail beer dealers having gross receipts of less than $500,000. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4523 |
| 100-hr-4528 | 100 | hr | 4528 | A bill to amend the Internal Revenue Code of 1986 to provide that information returns shall be filed with the Internal Revenue Service with respect to interest, dividends, royalties, and certain other amounts paid to corporations. | Taxation | 1988-05-04 | 1988-05-04 | Referred to House Committee on Ways and Means. | House | Rep. Barnard, Doug, Jr. [D-GA-10] | GA | D | B000153 | 1 | Amends the Internal Revenue Code to require third-party information reporting of any interest and royalties paid to corporations. Establishes exceptions from required information return filing in connection with certain dividends that have de minimis tax consequences, as determined in accordance with prescribed criteria. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4528 |
| 100-hr-4531 | 100 | hr | 4531 | A bill to amend the Internal Revenue Code of 1986 to provide that service performed for an elementary or secondary school operated primarily for religious purposes is exempt from the Federal unemployment tax. | Taxation | 1988-05-04 | 1988-05-09 | Referred to Subcommittee on Public Assistance and Unemployment Compensation. | House | Rep. Crane, Philip M. [R-IL-12] | IL | R | C000873 | 20 | Amends the Federal Unemployment Tax Act to exempt from State unemployment tax law coverage (providing for payments in lieu of unemployment fund contributions) any service performed in the employ of a tax-exempt private elementary or secondary school that is operated primarily for religious purposes. Applies this exemption retroactively to services performed after 1977. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4531 |
| 100-hr-4534 | 100 | hr | 4534 | A bill to amend the Internal Revenue Code of 1986 to permit taxpayers to elect to pay tax shown on return in installments and to authorize the Secretary to enter into installment agreements. | Taxation | 1988-05-04 | 1988-05-04 | Referred to House Committee on Ways and Means. | House | Rep. Lightfoot, Jim [R-IA-5] | IA | R | L000305 | 12 | Amends the Internal Revenue Code to permit an individual taxpayer who files a timely return to elect to pay part or all of his or her income tax liability in three equal installments. Makes the entire amount of unpaid tax due and payable upon the notice and demand of the Secretary of the Treasury when an installment is not timely paid. Authorizes the Secretary to enter into a written agreement with a taxpayer under which the taxpayer may pay any tax liability in installments when the Secretary determines that such an agreement will facilitate the collection of the tax. Invalidates any agreement based on inaccurate or incomplete taxpayer information. Permits the Secretary, after proper notice to the taxpayer, to modify or annul an agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Permits the modification or termination of an agreement if the taxpayer fails to comply with its terms or fails to pay any tax liability when due. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4534 |
| 100-hr-4510 | 100 | hr | 4510 | Long-Term Health Care Markets Development Act | Taxation | 1988-05-03 | 1988-05-17 | Referred to Subcommittee on Health and the Environment. | House | Rep. Dreier, David [R-CA-33] | CA | R | D000492 | 0 | Long-Term Health Care Markets Development Act - Title I: Tax-Free Withdrawals from IRA's Permitted for Payment of Long-Term Care Insurance Premiums - Amends the Internal Revenue Code to exclude from gross income any distribution from an individual retirement plan if: (1) the payee has attained age 59 1/2 on or before the date of the distribution; and (2) the distribution is used to pay premiums for an insurance policy covering at least 12 months of medically necessary care for the payee or a spouse meeting the same 59 1/2 year age requirement. Title II: Employers Encouraged to Offer Higher Deductibles on Employer-Provided Group Health Insurance - Amends the Internal Revenue Code to empower the trustee of an eligible individual retirement account (IRA) maintained for the benefit of an employee electing employee group health insurance coverage under a qualified high-deductible option to extend credit to the employee to pay certified medical expenses. Uses the IRA assets as security for such credit, which is subject to specified limits. Authorizes credit only in connection with plans under which the employer contributes to the employee's IRA the premium savings resulting from the employee's choice of a high deductible health care option. Title III: Elimination of Certificate of Need Programs for Nursing Facilities - Amends title XIX (Medicaid) of the Social Security Act to prohibit any State from establishing or operating any certificate of need program in connection with nursing facilities. Title IV: Tax-Free Conversion of Life Insurance Policies into Long-Term Care Insurance - Amends the Internal Revenue Code to exclude from the gross income of an individual otherwise taxable amounts derived from the whole or partial surrender, cancellation, or exchange of any life insurance policy if: (1) the individual is age 65 or older on the date of the transaction; and (2) the amounts in question are used to pay premiums for a long-term care insurance policy for the benefit of the individual or a spouse meeting the sa… | 2025-08-28T20:04:57Z | https://www.congress.gov/bill/100th-congress/house-bill/4510 |
| 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 |
| 100-hr-4506 | 100 | hr | 4506 | Job Training Amendments to the IRA | Taxation | 1988-05-02 | 1988-05-02 | Referred to House Committee on Ways and Means. | House | Rep. Ritter, Don [R-PA-15] | PA | R | R000277 | 0 | Job Training Amendments to the IRA - Amends the Internal Revenue Code to exempt from the ten percent additional tax on early distributions from qualified retirement plans the first $4,000 distributed within two years for use by the taxpayer solely to obtain job training or retraining. Requires that the distributions be made in reasonable anticipation of unemployment or within two years after the taxpayer becomes unemployed. | 2025-08-28T20:06:49Z | https://www.congress.gov/bill/100th-congress/house-bill/4506 |
| 100-hr-4507 | 100 | hr | 4507 | A bill to amend the Internal Revenue Code of 1986 to remove certain limitations on charitable contributions of certain items. | Taxation | 1988-05-02 | 1988-05-02 | Referred to House Committee on Ways and Means. | House | Rep. Sensenbrenner, F. James, Jr. [R-WI-9] | WI | R | S000244 | 0 | Amends the Internal Revenue Code to provide that the amount of a qualified artistic charitable contribution for income tax deduction purposes shall be the fair market value of the property contributed (determined at the time of the contribution). Defines "qualified artistic charitable contribution" as the contribution of any literary, music, artistic, or scholarly composition, letter or memorandum, or similar property, but only if: (1) such property was created by the personal efforts of the taxpayer making the contribution no less than one year prior to the contribution; (2) there is included with the tax return a written appraisal of the fair market value of the property; and (3) the use of such property by the donee is related to the purpose or function constituting the basis for the donee's tax exemption. Limits the amount of qualified artistic charitable contributions available to a taxpayer in any taxable year to the taxpayer's artistic adjusted gross income, as defined in this Act. Prohibits public officials from taking a deduction for the donation of their papers if the papers were generated as their work product while employed as officers or employees of the United States or of any State. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4507 |
| 100-hr-4501 | 100 | hr | 4501 | A bill to amend the Internal Revenue Code of 1986 to allow small exporters which increase their exports to defer payment of tax on a portion of their income attributable to such increase. | Taxation | 1988-04-29 | 1988-04-29 | Referred to House Committee on Ways and Means. | House | Rep. Patterson, Elizabeth [D-SC-4] | SC | D | P000112 | 13 | Amends the Internal Revenue Code to permit any domestic corporation having qualified export receipts of $10,000,000 or less to elect to extend the time for payment of income tax liability attributable to increased export revenue. Includes as qualified exports property manufactured, produced, or grown in the United States whose fair market value is no more than 50 percent attributable to imported articles. Requires interest payments on the deferred liability during the deferral period. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4501 |
| 100-hr-4488 | 100 | hr | 4488 | Child Care Tax Credit Reform Act of 1988 | Taxation | 1988-04-28 | 1988-04-28 | Referred to House Committee on Ways and Means. | House | Rep. Solomon, Gerald B. H. [R-NY-24] | NY | R | S000675 | 7 | Child Care Tax Credit Reform Act of 1988 - Amends the Internal Revenue Code to increase from $2,400 to $3,600 (from $4,800 to $5,400 in the case of two or more qualifying dependents) the amount of employment-related expenses subject to the dependent care income tax credit. Denies the credit to taxpayers having adjusted gross income of $50,000 or more. Removes the 20 percent minimum credit percentage, thus subjecting taxpayers having income above $30,000 to an incremental decrease in the applicable credit percentage. | 2025-08-28T20:06:15Z | https://www.congress.gov/bill/100th-congress/house-bill/4488 |
| 100-hr-4473 | 100 | hr | 4473 | A bill to amend the Internal Revenue Code of 1986 to exempt free lance authors, photographers, and artists from the capitalization rules added by the Tax Reform Act of 1986, and for other purposes. | Taxation | 1988-04-27 | 1988-11-10 | Provisions of Measure Incorporated Into H.R.4333. | House | Rep. Downey, Thomas J. [D-NY-2] | NY | D | D000471 | 118 | Amends the Internal Revenue Code to provide that the income tax rules requiring cost capitalization shall not apply in connection with the qualified artistic work expenses of freelance writers, artists, and photographers. Excludes from qualified expenses those related to printing, photographic plates, motion picture films, video tapes, and similar items. Applies the same exemption with respect to qualified indirect costs of certain film producers, not including any direct costs of a motion picture film or video tape. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4473 |
| 100-hr-4475 | 100 | hr | 4475 | A bill to terminate the provision permitting the sale of tax benefits by Alaska Native Corporations. | Taxation | 1988-04-27 | 1988-11-10 | Provisions of Measure Incorporated Into H.R.4333. | House | Rep. Rostenkowski, Dan [D-IL-8] | IL | D | R000458 | 0 | Disallows the use of Alaska Native Corporation losses or credits arising after April 26, 1988, to offset income or tax of any other corporation that is not an Alaska Native Corporation. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4475 |
| 100-hr-4466 | 100 | hr | 4466 | A bill to repeal increases made by the Revenue Act of 1987 in the occupational taxes on dealers in beer, and for other purposes. | Taxation | 1988-04-26 | 1988-04-26 | Referred to House Committee on Ways and Means. | House | Rep. Stangeland, Arlan [R-MN-7] | MN | R | S000795 | 0 | Repeals provisions of the Revenue Act of 1987 that: (1) imposed an occupational tax on proprietors of distilled spirits plants, bonded wine cellars or warehouses, and tax-paid wine bottling houses; and (2) increased the occupational taxes on brewers, both wholesale and retail dealers in liquors and beer, manufacturers of tobacco products, export warehouse proprietors, and both importers and manufacturers of firearms. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4466 |
| 100-hr-4444 | 100 | hr | 4444 | A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of certain fuels, and for other purposes. | Taxation | 1988-04-21 | 1988-11-10 | Provisions of Measure Incorporated Into H.R.4333. | House | Rep. Brennan, Joseph E. [D-ME-1] | ME | D | B000798 | 24 | Amends the Internal Revenue Code to prohibit, with limited exceptions, the imposition of the excise tax on diesel and aviation fuels in connection with sales to a purchaser for use in public intercity, local, or school buses or for statutorily nontaxable uses (including off-highway business uses, State or local government uses, and shipping uses). Sets forth registration requirements for both sellers and purchasers participating in exempt sales. Establishes reporting requirements for producers and importers and penalties for failure to report. Permits expedited procedures for refunds or income tax credits with respect to retail sales of diesel and aviation fuel employed in nontaxable uses. Provides for the payment of interest in connection with such refunds. Treats marine retailers of taxable fuel as producers for purposes of the excise tax on diesel and aviation fuels. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4444 |
| 100-hr-4426 | 100 | hr | 4426 | Northern Ireland Fair Employment Incentive Act of 1988 | Taxation | 1988-04-20 | 1988-04-20 | Referred to House Committee on Ways and Means. | House | Rep. Donnelly, Brian J. [D-MA-11] | MA | D | D000416 | 27 | Northern Ireland Fair Employment Incentive Act of 1988 - Amends the Internal Revenue Code to remove limitations on the amount of the foreign tax credit available with respect to taxes imposed on foreign source income generated in connection with a manufacturing facility located in a high unemployment area of Northern Ireland if 40 percent or more of the facility's employees are members of a religious minority in Northern Ireland. Reduces the foreign tax credit for entities that have operations in Northern Ireland and are in violation of a fair employment standard there during the pertinent taxable year. Prescribes these standards to include conditions to assure both avoidance of religious or political discrimination and the practice of equal opportunity and affirmative action programs. Requires affected taxpayers to present annual compliance reports to the Secretary of the Treasury. Penalizes entities that fail to report. Revises the definition of "subpart F income" (types of income generally suited to tax haven activity) to exclude from tax deferral provisions amounts attributable to the Northern Ireland source income of entities in violation of the fair employment standards. | 2025-08-28T20:05:50Z | https://www.congress.gov/bill/100th-congress/house-bill/4426 |
| 100-hr-4434 | 100 | hr | 4434 | Toddler Tax Credit Act of 1988 | Taxation | 1988-04-20 | 1988-04-20 | Referred to House Committee on Ways and Means. | House | Rep. Schulze, Richard T. [R-PA-5] | PA | R | S000146 | 27 | Toddler Tax Credit Act of 1988 - Amends the Internal Revenue Code to allow an individual a refundable income tax credit for each dependent child under the age of six. Establishes the credit percentage at: (1) 15 percent for a single qualified dependent; and (2) ten percent for each of three additional qualified dependents. Reduces the credit percentage for taxpayers whose earned income exceeds $8,000 (credit minimum is $750 per qualified dependent) and for taxpayers subject to alternative minimum tax. Directs the Secretary of the Treasury to prescribe tables for determining the credit amount. Applies phase-in amounts for tax years 1989 through 1991. Indexes post-1993 credit amounts. Provides for advance toddler tax credit payments by employers to employees who provide certification of eligibility. Requires taxpayers to file information returns to reflect such payments. Disallows: (1) the earned income tax credit to taxpayers eligible for the toddler tax credit; and (2) application of the dependent care credit in connection with a dependent child under the age of six. | 2025-08-28T20:07:42Z | https://www.congress.gov/bill/100th-congress/house-bill/4434 |
| 100-hr-4397 | 100 | hr | 4397 | Flat Tax Act of 1988 | Taxation | 1988-04-18 | 1988-04-28 | Referred to Subcommittee on Trade. | House | Rep. Dreier, David [R-CA-33] | CA | R | D000492 | 0 | Flat Tax Act of 1988 - Amends the Internal Revenue Code to impose a 15 percent tax on the taxable income of every individual, including any estate or trust. Repeals all tax exclusions and tax credits currently used to determine individual income tax liability. Repeals all income tax deductions, except for the standard deduction, the deduction for personal exemptions, and trade or business deductions. Directs the Secretary of the Treasury, within 90 days of this Act's enactment, to submit to a specified congressional committee a draft of conforming and technical changes in the Internal Revenue Code that would be required to reflect the changes made by this Act. | 2025-08-28T20:06:19Z | https://www.congress.gov/bill/100th-congress/house-bill/4397 |
| 100-hr-4369 | 100 | hr | 4369 | A bill to amend the Internal Revenue Code of 1986 to provide that a noncharitable gift by check shall be treated as made for estate tax purposes when the check is issued. | Taxation | 1988-04-13 | 1988-04-13 | Referred to House Committee on Ways and Means. | House | Rep. Crane, Philip M. [R-IL-12] | IL | R | C000873 | 0 | Amends estate tax provisions of the Internal Revenue Code to provide that a decedent shall be treated as having an interest in a noncharitable gift check cashed after the decedent's death (which interest would be includible in the value of the gross estate) only if the decedent would be so treated if the gift were a charitable one. Applies this provision retroactively to checks issued after December 31, 1981, with respect to decedents dying after that same date. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4369 |
| 100-hr-4370 | 100 | hr | 4370 | A bill to amend the Internal Revenue Code of 1986 to postpone the imposition of the Federal tobacco excise tax with respect to imported, unpackaged tobacco products. | Taxation | 1988-04-13 | 1988-09-07 | Executive Comment Received From USTR. | House | Rep. Gibbons, Sam [D-FL-7] | FL | D | G000153 | 0 | Amends the Internal Revenue Code to permit unpackaged imported tobacco products and cigarette papers and tubes to be released from customs custody for delivery to a manufacturer of such items without payment of the tobacco excise tax. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4370 |
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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);