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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…

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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
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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
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 Plain-English summary Congressional Research Service

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 March 3, 1987

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Rogers, Harold
Kentucky · Jun 25, 1987
 R
Smith, Christopher H.
New Jersey · Jun 3, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1347: 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.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-1347/
MLA
"H.R. 1347: 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.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-1347/.
Bluebook (legal)
H.R. 1347, 100th Cong. (2026), https://openamerica.io/bill/100-HR-1347/.
Markdown link
[H.R. 1347: 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.](https://openamerica.io/bill/100-HR-1347/)
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