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HJRES 54 115th Congress House

Disapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating to documentation requirements for certain related-party interests in a corporation to be…

Official title: Disapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating to documentation requirements for certain related-p… Show full official titleShow less

Official title: Disapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating to documentation requirements for certain related-party interests in a corporation to be treated as indebtedness.

Introduced: January 31, 2017 See on congress.gov
Taxation Administrative law and regulatory proceduresCongressional oversightCorporate finance and managementDepartment of the Treasury
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Internal Revenue Service (IRS)SecuritiesTax administration and collection, taxpayers
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jan 31, 2017
Referred to the House Committee on Ways and Means.
Jan 31, 2017
Introduced in House
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 Latest action January 31, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This joint resolution nullifies rules submitted by the Department of the Treasury and the Internal Revenue Service on October 21, 2016, relating to documentation requirements that must be satisfied for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Banks, Jim
Indiana · Mar 15, 2017
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APA
U.S. Congress. (2026). H.J. Res. 54: Disapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating to documentation requirements for certain related-party interests in a corporation to be treated as indebtedness.. 115th Congress. Open America. https://openamerica.io/bill/115-HJRES-54/
MLA
"H.J. Res. 54: Disapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating to documentation requirements for certain related-party interests in a corporation to be treated as indebtedness.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HJRES-54/.
Bluebook (legal)
H.J. Res. 54, 115th Cong. (2026), https://openamerica.io/bill/115-HJRES-54/.
Markdown link
[H.J. Res. 54: Disapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating to documentation requirements for certain related-party interests in a corporation to be treated as indebtedness.](https://openamerica.io/bill/115-HJRES-54/)
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