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HR 778 103th Congress House Taxation Collection of accounts Consumer cooperatives Fees Income tax Tax-exempt organizations Telephone Unrelated business income tax

To amend the Internal Revenue Code of 1986 to provide for the treatment of certain amounts received by cooperative telephone companies.

Introduced: February 3, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 4, 1993
Sponsor introductory remarks on measure. (CR E304)
Feb 3, 1993
For Previous Action See H.R.614.
Feb 3, 1993
Referred to the House Committee on Ways and Means.
Feb 3, 1993
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.

Provides for the tax treatment of account reserve income that does not exceed a specified percentage of the company's total income. Subjects a portion of such investment income to unrelated business income tax.

What's happening now February 4, 1993

Sponsor introductory remarks on measure. (CR E304)

 Related & companion bills 2
  • S 155 Identical bill A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of certain amounts received by a cooper…
  • HR 614 Procedurally related 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 4
All 4 Democratic 3 Republican 1
D
Wyden, Ron
Oregon · Sep 14, 1993
 D
Clyburn, James E.
South Carolina · Apr 21, 1993
 D
Durbin, Richard J.
Illinois · Apr 21, 1993
 R
Rogers, Harold
Kentucky · Apr 21, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 778: To amend the Internal Revenue Code of 1986 to provide for the treatment of certain amounts received by cooperative telephone companies.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-778/
MLA
"H.R. 778: To amend the Internal Revenue Code of 1986 to provide for the treatment of certain amounts received by cooperative telephone companies.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-778/.
Bluebook (legal)
H.R. 778, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-778/.
Markdown link
[H.R. 778: To amend the Internal Revenue Code of 1986 to provide for the treatment of certain amounts received by cooperative telephone companies.](https://openamerica.io/bill/103-HR-778/)
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