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HR 4132 105th Congress House Taxation Accounting Business income tax Commerce Dentists Finance and Financial Sector Health Income tax Physicians Tax administration

Accounting Fairness for Physicians and Dentists Act of 1998

Introduced: June 24, 1998 See on congress.gov
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
Jun 24, 1998
Referred to the House Committee on Ways and Means.
Jun 24, 1998
Introduced in House
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 Plain-English summary Congressional Research Service

Accounting Fairness for Physicians and Dentists Act of 1998 - Amends the Internal Revenue Code to permit a physician or dentist to use the cash basis of accounting.

What's happening now June 24, 1998

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4132: Accounting Fairness for Physicians and Dentists Act of 1998. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4132/
MLA
"H.R. 4132: Accounting Fairness for Physicians and Dentists Act of 1998." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4132/.
Bluebook (legal)
H.R. 4132, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4132/.
Markdown link
[H.R. 4132: Accounting Fairness for Physicians and Dentists Act of 1998](https://openamerica.io/bill/105-HR-4132/)
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