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S 1831 108th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to expand income averaging to include the trade or business of fishing.

Introduced: November 6, 2003 See on congress.gov
Taxation FisheriesIncome taxPublic Lands and Natural ResourcesTax administration
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Tax deductionsWater Resources Development
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Nov 6, 2003
Read twice and referred to the Committee on Finance.
Nov 6, 2003
Introduced in Senate
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 Latest action November 6, 2003

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) provide that income averaging for farmers and fisherman will not increase their alternative minimum tax liability; and (2) permit income averaging for fishermen.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Murkowski, Lisa
Alaska · Sep 30, 2004
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APA
U.S. Congress. (2026). S. 1831: A bill to amend the Internal Revenue Code of 1986 to expand income averaging to include the trade or business of fishing.. 108th Congress. Open America. https://openamerica.io/bill/108-S-1831/
MLA
"S. 1831: A bill to amend the Internal Revenue Code of 1986 to expand income averaging to include the trade or business of fishing.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-1831/.
Bluebook (legal)
S. 1831, 108th Cong. (2026), https://openamerica.io/bill/108-S-1831/.
Markdown link
[S. 1831: A bill to amend the Internal Revenue Code of 1986 to expand income averaging to include the trade or business of fishing.](https://openamerica.io/bill/108-S-1831/)
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