Skip to main content
S 1141 107th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to treat distributions from publicly traded partnerships as qualifying income of regulated investment companies, and for other purposes.

Introduced: June 29, 2001 See on congress.gov
Taxation AccountingBusiness income taxBusiness lossesCommerce
More subjectsShow fewer subjects
Corporation taxesFinance and Financial SectorIncome taxMutual fundsPartnershipsTax credits
Sign in to write a letter Sign in to watch
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
Jun 29, 2001
Read twice and referred to the Committee on Finance.
Jun 29, 2001
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 June 29, 2001

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to include distributions from publicly traded partnerships as qualifying income of regulated investment companies. Excludes such distributions from the source-based inclusion limitation applicable to other partnerships.

Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jun 29, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1141: A bill to amend the Internal Revenue Code of 1986 to treat distributions from publicly traded partnerships as qualifying income of regulated investment companies, and for other purposes.. 107th Congress. Open America. https://openamerica.io/bill/107-S-1141/
MLA
"S. 1141: A bill to amend the Internal Revenue Code of 1986 to treat distributions from publicly traded partnerships as qualifying income of regulated investment companies, and for other purposes.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-1141/.
Bluebook (legal)
S. 1141, 107th Cong. (2026), https://openamerica.io/bill/107-S-1141/.
Markdown link
[S. 1141: A bill to amend the Internal Revenue Code of 1986 to treat distributions from publicly traded partnerships as qualifying income of regulated investment companies, and for other purposes.](https://openamerica.io/bill/107-S-1141/)
Report a problem