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HR 3044 100th Congress House

A bill to amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of the book income preference under the…

Official title: A bill to amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of th… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of the book income preference under the minimum tax.

Introduced: September 29, 1987 See on congress.gov
Taxation Agriculture and Rural AffairsCommunications and BroadcastingConsumer cooperativesDividends
More subjectsShow fewer subjects
Electric powerEnergyIncomeIncome taxMinimum taxRural affairs legislationRural electrificationTax-exempt organizationsTelephone
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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
Jul 29, 1987
Referred to House Committee on Ways and Means.
Jul 29, 1987
Introduced in House
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 Latest action July 29, 1987

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow rural telephone and electric cooperatives to exclude allocations in the nature of patronage dividends when determining net book income for purposes of the minimum tax.

 Related & companion bills 1
  • S 1622 Identical bill A bill to amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner …
 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 1
BEREUTER, DOUGLAS
· May 19, 1988
 R
Rogers, Harold
Kentucky · Sep 29, 1987
 D
Durbin, Richard J.
Illinois · Sep 15, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3044: A bill to amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of the book income preference under the minimum tax.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-3044/
MLA
"H.R. 3044: A bill to amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of the book income preference under the minimum tax.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-3044/.
Bluebook (legal)
H.R. 3044, 100th Cong. (2026), https://openamerica.io/bill/100-HR-3044/.
Markdown link
[H.R. 3044: A bill to amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of the book income preference under the minimum tax.](https://openamerica.io/bill/100-HR-3044/)
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