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.
Taxation
CommerceContractsDamagesExcise tax
More subjectsShow fewer subjects
Income taxLabor and EmploymentLawPersonal income taxTax exclusionTax returnsWorkers' compensation
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
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Latest action
Read twice and referred to the Committee on Finance.
Plain-English summary
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
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 2543: Structured Settlement Protection Act. 105th Congress. Open America. https://openamerica.io/bill/105-S-2543/
"S. 2543: Structured Settlement Protection Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-2543/.
S. 2543, 105th Cong. (2026), https://openamerica.io/bill/105-S-2543/.
[S. 2543: Structured Settlement Protection Act](https://openamerica.io/bill/105-S-2543/)