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S 879 102th Congress Senate Taxation Consumer cooperatives Income tax Tax-exempt organizations Telephone

A bill 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 23, 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 23, 1991
Read twice and referred to the Committee on Finance.
Apr 23, 1991
Introduced in Senate
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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 23, 1991

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 1860 Identical bill To amend the Internal Revenue Code of 1986 to clarify the treatment of certain amounts received by a cooperative teleph…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Apr 23, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). S. 879: A bill 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-S-879/
MLA
"S. 879: A bill 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-S-879/.
Bluebook (legal)
S. 879, 102nd Cong. (2026), https://openamerica.io/bill/102-S-879/.
Markdown link
[S. 879: A bill 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-S-879/)
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