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HR 1860 102th Congress House Taxation Consumer cooperatives Income tax Tax-exempt organizations Telephone

To amend the Internal Revenue Code of 1986 to clarify the treatment of certain amounts received by a cooperative telephone company indirectly from its members.

Introduced: April 17, 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 17, 1991
Referred to the House Committee on Ways and Means.
Apr 17, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code with respect to the tax-exempt status of a cooperative telephone company to provide for the tax treatment of income received from a nonmember telephone company for services by the cooperative which are indirectly paid for by members of the cooperative. Includes billing and collection services for a nonmember telephone company under such treatment.

What's happening now April 17, 1991

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 879 Identical bill A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of certain amounts received by a cooperative…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3 Republican 1
D
Kaptur, Marcy
Ohio · May 8, 1991
 R
Rogers, Harold
Kentucky · May 2, 1991
 D
Wyden, Ron
Oregon · Apr 29, 1991
 D
Durbin, Richard J.
Illinois · Apr 24, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1860: To amend the Internal Revenue Code of 1986 to clarify the treatment of certain amounts received by a cooperative telephone company indirectly from its members.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1860/
MLA
"H.R. 1860: To amend the Internal Revenue Code of 1986 to clarify the treatment of certain amounts received by a cooperative telephone company indirectly from its members.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1860/.
Bluebook (legal)
H.R. 1860, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1860/.
Markdown link
[H.R. 1860: To amend the Internal Revenue Code of 1986 to clarify the treatment of certain amounts received by a cooperative telephone company indirectly from its members.](https://openamerica.io/bill/102-HR-1860/)
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