S. 1936 · 108th Congress
A bill to amend the Internal Revenue Code of 1986 to exclude from unrelated business taxable income the gain…
Full title
A bill to amend the Internal Revenue Code of 1986 to exclude from unrelated business taxable income the gain or loss on the sale or exchange of certain brownfield sites, and for other purposes.
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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
BaucusSponsor3 cosponsors · 1 D, 2 R
3 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to provide, as a general rule, for the exclusion from unrelated business taxable income gain or loss from the qualified sale, exchange, or other disposition of any qualifying brownfield property by an eligible taxpayer.
What it does: CRS summary · Introduced in Senate · Nov 24, 2003
Amends the Internal Revenue Code to provide, as a general rule, for the exclusion from unrelated business taxable income gain or loss from the qualified sale, exchange, or other disposition of any qualifying brownfield property by an eligible taxpayer.
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 exclude from unrelated business taxable income the gain or loss on the sale or exchange of certain brownfield sites, and for other purposes.
Latest action (Nov 24, 2003): Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S15815-15816)
Policy area: Taxation · Origin: Senate · Introduced: Nov 24, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.