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HR 2618 107th Congress House Taxation Accounting Business income tax Commerce Finance and Financial Sector Income tax Tax administration Tourism Transportation and Public Works

To clarify the accounting treatment for Federal income tax purposes of deposits and similar amounts received by a tour operator for a tour arranged by such operator.

Introduced: July 24, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Jul 24, 2001
Referred to the House Committee on Ways and Means.
Jul 24, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Provides for the tax accounting treatment of amounts received by a tour operator using an accrual method of accounting from or on behalf of passengers in advance of the departure of a tour arranged by such operator.
What's happening now July 24, 2001

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Calvert, Ken
California · Jun 20, 2002
 D
Neal, Richard E.
Massachusetts · Dec 6, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2618: To clarify the accounting treatment for Federal income tax purposes of deposits and similar amounts received by a tour operator for a tour arranged by such operator.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-2618/
MLA
"H.R. 2618: To clarify the accounting treatment for Federal income tax purposes of deposits and similar amounts received by a tour operator for a tour arranged by such operator.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-2618/.
Bluebook (legal)
H.R. 2618, 107th Cong. (2026), https://openamerica.io/bill/107-HR-2618/.
Markdown link
[H.R. 2618: To clarify the accounting treatment for Federal income tax purposes of deposits and similar amounts received by a tour operator for a tour arranged by such operator.](https://openamerica.io/bill/107-HR-2618/)
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