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HR 1733 102th Congress House Taxation Charities Cooperative societies Excise tax Foundations Income tax Tax-exempt organizations

To amend the Internal Revenue Code of 1986 to provide an exemption from income tax for certain common investment funds.

Introduced: April 11, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Apr 11, 1991
Referred to the House Committee on Ways and Means.
Apr 11, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit tax-exempt private foundations and community foundations to establish tax-exempt cooperative service organizations to operate exclusively for charitable purposes. Declares that the excise tax based on investment income applies to such organizations.

What's happening now April 11, 1991

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 588 Identical bill A bill to amend the Internal Revenue Code of 1986 with respect to the tax treatment of certain cooperative service orga…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Sep 12, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1733: To amend the Internal Revenue Code of 1986 to provide an exemption from income tax for certain common investment funds.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1733/
MLA
"H.R. 1733: To amend the Internal Revenue Code of 1986 to provide an exemption from income tax for certain common investment funds.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1733/.
Bluebook (legal)
H.R. 1733, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1733/.
Markdown link
[H.R. 1733: To amend the Internal Revenue Code of 1986 to provide an exemption from income tax for certain common investment funds.](https://openamerica.io/bill/102-HR-1733/)
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