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HR 1443 105th Congress House

To amend the Revenue Act of 1987 to provide a permanent extension of the transition rule for certain publicly traded partnerships.

Introduced: April 24, 1997 See on congress.gov
Taxation Business income taxCommerceCorporation taxesIncome tax
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PartnershipsTax exclusion
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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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 5, 1997
See H.R.2014.
Apr 24, 1997
Referred to the House Committee on Ways and Means.
Apr 24, 1997
Sponsor introductory remarks on measure. (CR E744-745)
Apr 24, 1997
Introduced in House
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 Latest action August 5, 1997

See H.R.2014.

 Plain-English summary Congressional Research Service

Amends the Revenue Act of 1987 to repeal the termination date of a specified transition rule and permanently exempt from taxation as corporations certain publicly traded partnerships (master limited partnerships).

 Related & companion bills 2
  • S 907 Identical bill A bill to amend the Revenue Act of 1987 to provide a permanent extension of the transition rule for certain publicly tr…
  • HR 2014 Procedurally related Taxpayer Relief Act of 1997
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Apr 24, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1443: To amend the Revenue Act of 1987 to provide a permanent extension of the transition rule for certain publicly traded partnerships.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1443/
MLA
"H.R. 1443: To amend the Revenue Act of 1987 to provide a permanent extension of the transition rule for certain publicly traded partnerships.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1443/.
Bluebook (legal)
H.R. 1443, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1443/.
Markdown link
[H.R. 1443: To amend the Revenue Act of 1987 to provide a permanent extension of the transition rule for certain publicly traded partnerships.](https://openamerica.io/bill/105-HR-1443/)
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