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HR 200 102th Congress House

To amend the Internal Revenue Code of 1986 to exclude small transactions from broker reporting requirements, and to make certain clarifications relating to such requirements.

Introduced: May 2, 1991 See on congress.gov
Taxation BrokersCoins and coinageFarmsFutures trading
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Precious metalsTax returns
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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
Jan 3, 1991
Referred to the House Committee on Ways and Means.
Jan 3, 1991
Introduced in House
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 Latest action January 3, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from broker reporting requirements property or services which involve any metal or coin other than any gold, silver, platinum, or palladium coin or bar which is the proper subject of a regulated futures contract.

Provides that a person shall not be treated as a broker with respect to activities consisting of managing a farm on behalf of another person.

Provides that except for stocks, bonds, and other intangible personal property, broker reporting requirements shall apply only to transactions the gross proceeds of which are more than $5,000.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1
D
Pallone, Frank
New Jersey · May 2, 1991
CRANE, PHILIP
· Jan 3, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 200: To amend the Internal Revenue Code of 1986 to exclude small transactions from broker reporting requirements, and to make certain clarifications relating to such requirements.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-200/
MLA
"H.R. 200: To amend the Internal Revenue Code of 1986 to exclude small transactions from broker reporting requirements, and to make certain clarifications relating to such requirements.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-200/.
Bluebook (legal)
H.R. 200, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-200/.
Markdown link
[H.R. 200: To amend the Internal Revenue Code of 1986 to exclude small transactions from broker reporting requirements, and to make certain clarifications relating to such requirements.](https://openamerica.io/bill/102-HR-200/)
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