S. 1831 · 108th Congress
A bill to amend the Internal Revenue Code of 1986 to expand income averaging to include the trade or business…
Full title
A bill to amend the Internal Revenue Code of 1986 to expand income averaging to include the trade or business of fishing.
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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.
R
SmithSponsor2 cosponsors · 1 D, 1 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to: (1) provide that income averaging for farmers and fisherman will not increase their alternative minimum tax liability; and (2) permit income averaging for fishermen.
What it does: CRS summary · Introduced in Senate · Nov 6, 2003
Amends the Internal Revenue Code to: (1) provide that income averaging for farmers and fisherman will not increase their alternative minimum tax liability; and (2) permit income averaging for fishermen.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to expand income averaging to include the trade or business of fishing.
Latest action (Nov 6, 2003): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Nov 6, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.