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S 359 112th Congress Senate Taxation Business records Corporate finance and management Health care costs and insurance Income tax credits Tax administration and collection, taxpayers

Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011

Introduced: February 16, 2011 See on congress.gov
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Feb 16, 2011
Read twice and referred to the Committee on Finance.
Feb 16, 2011
Introduced in Senate
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 Plain-English summary Congressional Research Service

Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 - Amends the Internal Revenue Code to: (1) repeal requirements for the reporting to the Internal Revenue Service (IRS) of payments of $600 or more to corporations that are not tax-exempt and of gross proceeds paid in consideration for any type of property, (2) repeal requirements for reporting payments made with respect to rental property which is not part of a trade or business, and (3) increase the limitation on recapture of excess advance payments of the tax credit for health insurance premiums.

What's happening now February 16, 2011

Read twice and referred to the Committee on Finance.

 Related & companion bills 2
  • HR 4 Related bill Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
  • HR 705 Identical bill Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Moran, Jerry
Kansas · Feb 28, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 359: Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-S-359/
MLA
"S. 359: Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-359/.
Bluebook (legal)
S. 359, 112th Cong. (2026), https://openamerica.io/bill/112-S-359/.
Markdown link
[S. 359: Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011](https://openamerica.io/bill/112-S-359/)
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