Skip to main content
HR 3372 100th Congress House Taxation Customs administration Foreign Trade and International Finance Foreign Trade and Investments Imports Income tax Tariff Tax deductions

A bill to amend the Internal Revenue Code of 1986 to deny a deduction for the payment of tariffs imposed by the United States.

Introduced: September 30, 1987 Introduced by: Kaptur, Marcy Democratic · Ohio See on congress.gov
Sign in to write a letter Sign in to watch
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 30, 1987
Referred to House Committee on Ways and Means.
Sep 30, 1987
Introduced in House
 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to deny an income tax deduction for the payment of any import tariff or duty imposed under the customs laws of the United States. Applies to both the deduction for trade or business expenses and the deduction of expenses for production of income.

What's happening now September 30, 1987

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1