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HR 1441 105th Congress House Taxation Agricultural credit Agriculture and Food Business income tax Commerce Cooperative societies Economics and Public Finance Electric utilities Energy Federally-guaranteed loans Finance and Financial Sector Government lending Housing and Community Development Income Income tax Rural electrification Tax-exempt organizations

To amend the Internal Revenue Code of 1986 with respect to discharge of indebtedness income from prepayment of loans under section 306B of the Rural Electrification Act of 1936.

Introduced: April 24, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 24, 1997
Referred to the House Committee on Ways and Means.
Apr 24, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise provisions concerning the discharge of indebtedness from the prepayment of certain loans under the Rural Electrification Act of 1936, as such Act was in effect on January 1, 1993 (currently, as such Act was in effect on January 1, 1987).

What's happening now April 24, 1997

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Rogers, Harold
Kentucky · May 21, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1441: To amend the Internal Revenue Code of 1986 with respect to discharge of indebtedness income from prepayment of loans under section 306B of the Rural Electrification Act of 1936.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1441/
MLA
"H.R. 1441: To amend the Internal Revenue Code of 1986 with respect to discharge of indebtedness income from prepayment of loans under section 306B of the Rural Electrification Act of 1936.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1441/.
Bluebook (legal)
H.R. 1441, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1441/.
Markdown link
[H.R. 1441: To amend the Internal Revenue Code of 1986 with respect to discharge of indebtedness income from prepayment of loans under section 306B of the Rural Electrification Act of 1936.](https://openamerica.io/bill/105-HR-1441/)
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