H.R. 1558 · 108th Congress
To amend the Internal Revenue Code of 1986 to allow a married couple conducting an unincorporated trade or…
Full title
To amend the Internal Revenue Code of 1986 to allow a married couple conducting an unincorporated trade or business to elect out of partnership status.
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
DoggettSponsor8 cosponsors · 7 D, 1 I
6 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to allow a married couple conducting an unincorporated trade or business to elect out of partnership status. Allocates all related items of income, gain, loss, and credit equally between the spouses, unless they provide for a labor-based allocation.
What it does: CRS summary · Introduced in House · Apr 2, 2003
Allocates all related items of income, gain, loss, and credit equally between the spouses, unless they provide for a labor-based allocation.
Includes each spouse's share of income or loss in net earnings from self-employment.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to allow a married couple conducting an unincorporated trade or business to elect out of partnership status.
Latest action (Apr 2, 2003): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Apr 2, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.