Skip to main content
HR 1347 100th Congress House

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…

Official title: 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… Show full official titleShow less

Official title: 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: June 3, 1987 See on congress.gov
Taxation FraudIncome taxLabor and EmploymentTax deductions
More subjectsShow fewer subjects
WagesWithholding tax
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action March 3, 1987

Referred to House Committee on Ways and Means.

 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.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Republican 2
BALLENGER, CASS
· Jun 25, 1987
 R
Rogers, Harold
Kentucky · Jun 25, 1987
 R
Smith, Christopher H.
New Jersey · Jun 3, 1987
LIPINSKI, WILLIAM
· May 13, 1987
FROST, MARTIN
· Apr 8, 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/)
Report a problem