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HR 4314 105th Congress House

Structured Settlement Protection Act

Official title: To amend the Internal Revenue Code of 1986 to impose an excise tax on persons who acquire structured settlement payments in factoring transactions, and for other purposes.

Introduced: July 23, 1998 See on congress.gov
Taxation CommerceContractsDamagesExcise tax
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Income taxLabor and EmploymentLawPersonal income taxTax exclusionTax returnsWorkers' compensation
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 24, 1998
Sponsor introductory remarks on measure. (CR E1420-1421, E1441-1442)
Jul 23, 1998
Referred to the House Committee on Ways and Means.
Jul 23, 1998
Introduced in House
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 Latest action July 24, 1998

Sponsor introductory remarks on measure. (CR E1420-1421, E1441-1442)

 Plain-English summary Congressional Research Service

Structured Settlement Protection Act - Amends the Internal Revenue Code to: (1) impose an excise tax on persons acquiring structured settlement payments in factoring transactions; and (2) set forth related reporting requirements.

 Related & companion bills 1
  • S 2543 Identical bill Structured Settlement Protection Act
 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 · Jul 23, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4314: Structured Settlement Protection Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4314/
MLA
"H.R. 4314: Structured Settlement Protection Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4314/.
Bluebook (legal)
H.R. 4314, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4314/.
Markdown link
[H.R. 4314: Structured Settlement Protection Act](https://openamerica.io/bill/105-HR-4314/)
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