Skip to main content
S 2543 105th Congress Senate

Structured Settlement Protection Act

Official title: A bill 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: October 2, 1998 See on congress.gov
Taxation CommerceContractsDamagesExcise tax
More subjectsShow fewer subjects
Income taxLabor and EmploymentLawPersonal income taxTax exclusionTax returnsWorkers' compensation
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
Oct 2, 1998
Read twice and referred to the Committee on Finance.
Oct 2, 1998
Sponsor introductory remarks on measure. (CR S11340)
Oct 2, 1998
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action October 2, 1998

Read twice and referred to the Committee on Finance.

 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
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2543: Structured Settlement Protection Act. 105th Congress. Open America. https://openamerica.io/bill/105-S-2543/
MLA
"S. 2543: Structured Settlement Protection Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-2543/.
Bluebook (legal)
S. 2543, 105th Cong. (2026), https://openamerica.io/bill/105-S-2543/.
Markdown link
[S. 2543: Structured Settlement Protection Act](https://openamerica.io/bill/105-S-2543/)
Report a problem