HR 1347
100th Congress
House
Taxation
Fraud
Income tax
Labor and Employment
Tax deductions
Wages
Withholding tax
A bill to amend the Internal Revenue Code of 1986 to permit expenses incurred in filing withholding certificates to be deductible whether or not the individual itemizes his deductions, and for other purposes.
Introduced: March 3, 1987
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 3, 1987
Referred to House Committee on Ways and Means.
Mar 3, 1987
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to allow a deduction for expenses related to preparation of withholding certificates.
Requires that a person who filed such certificate knew it to be false or fraudulent before the imposition of civil penalties. Establishes a transition period for imposition of such penalties.
What's happening now
Referred to House Committee on Ways and Means.
Committees of jurisdiction
1