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HR 3943 102th Congress House Taxation Accounting Corporation taxes Income tax Partnerships Small business Tax administration

To amend the Internal Revenue Code of 1986 to permit certain entities to elect taxable years other than taxable years required by the Tax Reform Act of 1986, and for other purposes.

Introduced: November 26, 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
Nov 26, 1991
Referred to the House Committee on Ways and Means.
Nov 26, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow certain business entities to elect to use a fiscal year for tax purposes other than the required taxable year. Modifies provisions concerning required payments for such entities.

What's happening now November 26, 1991

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 2109 Identical bill A bill to amend the Internal Revenue Code of 1986 to permit certain entities to elect taxable years other than taxable …
 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 · Apr 29, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3943: To amend the Internal Revenue Code of 1986 to permit certain entities to elect taxable years other than taxable years required by the Tax Reform Act of 1986, and for other purposes.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-3943/
MLA
"H.R. 3943: To amend the Internal Revenue Code of 1986 to permit certain entities to elect taxable years other than taxable years required by the Tax Reform Act of 1986, and for other purposes.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-3943/.
Bluebook (legal)
H.R. 3943, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-3943/.
Markdown link
[H.R. 3943: To amend the Internal Revenue Code of 1986 to permit certain entities to elect taxable years other than taxable years required by the Tax Reform Act of 1986, and for other purposes.](https://openamerica.io/bill/102-HR-3943/)
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