S 314
107th Congress
Senate
Taxation
Agricultural cooperatives
Agriculture and Food
Civil actions and liability
Judicial opinions
Judicial review of administrative acts
Law
Tax administration
Tax-exempt organizations
A bill to amend the Internal Revenue Code of 1986 to provide declaratory judgement relief for section 521 cooperatives.
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1335)
Feb 13, 2001
Sponsor introductory remarks on measure. (CR S1331)
Feb 13, 2001
Introduced in Senate
Plain-English summary
Amends the Internal Revenue Code to permit the United States Tax Court, the United States Court of Federal Claims, or the Federal district court for the District of Columbia to provide declaratory relief respecting the initial or continuing tax-exempt status of specified farmers' cooperatives.
What's happening now
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1335)
Committees of jurisdiction
1