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HR 3909 - 102

Tax Extension Act of 1991

Became Public Law No: 102-227.

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Finance and banking
1 evidence matches
Impact 76% Confidence 70%

Tax Extension Act of 1991 Became Public Law No: 102-227. Taxation

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Summary

00 Introduced in House Apr 17, 2002

Tax Extension Act of 1991 - Title I: 6-Month Extension of Certain Expiring Tax Provisions - Amends the Internal Revenue Code to extend for six months the following expiring provisions: (1) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (2) the credit for increasing research activities; (3) the tax exclusion for employer-provided educational assistance; (4) the tax exclusion for employer-provided group legal services plans; (5) the targeted jobs credit; (6) the energy investment credit for solar and geothermal property; (7) the low-income housing credit; (8) the authority to issue mortgage revenue bonds and mortgage credit certificates; (9) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (10) the itemized deduction for health insurance costs of self-employed individuals; (11) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (12) the tax credit for charitable contributions of appreciated tangible property. Title II: Modification to Corporate Estimated Tax Provisions - Provides for a temporary increase (taxable years beginning after 1991 and before 1997) in the amount of installment payments in the case of corporations that underpay estimated taxes.

Sponsors

Timeline

Dec 11, 1991

Signed by President.

Dec 11, 1991

Signed by President.

Dec 11, 1991

Became Public Law No: 102-227.

Dec 11, 1991

Became Public Law No: 102-227.

Dec 3, 1991

Measure Signed in Senate.

Dec 3, 1991

Presented to President.

Dec 3, 1991

Presented to President.

Nov 27, 1991

Message on Senate action sent to the House.

Nov 27, 1991

Considered as unfinished business.

Nov 27, 1991

Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays (2/3 required): 420 - 0 (Roll No. 439).

Nov 27, 1991

Motion to reconsider laid on the table Agreed to without objection.

Nov 27, 1991

On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays (2/3 required): 420 - 0 (Roll No. 439).

Nov 27, 1991

Passed/agreed to in Senate: Received in the Senate, read twice, considered, read the third time, and passed without amendment by Unanimous Consent.

Nov 27, 1991

Received in the Senate, read twice, considered, read the third time, and passed without amendment by Unanimous Consent.

Nov 26, 1991

Mr. Rostenkowski moved to suspend the rules and pass the bill.

Nov 26, 1991

Considered under suspension of the rules.

Nov 26, 1991

DEBATE - The House proceeded with forty minutes of debate.

Nov 26, 1991

At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 5, rule I, the chair announced that further proceedings on the motion would be postponed until Nov. 26.

Nov 25, 1991

Introduced in House

Nov 25, 1991

Introduced in House

Nov 25, 1991

Ordered to be Reported.

Nov 25, 1991

Committee Consideration and Mark-up Session Held.

Nov 25, 1991

Referred to the House Committee on Ways and Means.

Nov 25, 1991

Reported by the Committee on Ways and Means. H. Rept. 102-377.

Nov 25, 1991

Reported by the Committee on Ways and Means. H. Rept. 102-377.

Nov 25, 1991

Placed on the Union Calendar, Calendar No. 232.

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