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
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
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1