Skip to main content
HR 3456 97th Congress House Taxation Certificates of deposit Finance and Financial Sector Income tax Interest Tax exclusion Tax incentives

A bill to amend the Internal Revenue Code of 1954 to exclude from gross income interest earned on certain certificates of deposit in financial institutions.

Introduced: May 6, 1981 See on congress.gov
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 4, 1981
See H.R.4242.
May 6, 1981
Referred to House Committee on Ways and Means.
May 6, 1981
Introduced in House
 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from gross income interest earned on certificates of deposit issued by banks, certain savings institutions, or credit unions. Requires such certificates to be issued between June 30, 1981 and July 31, 1982, to have a one year maturity, and to bear interest at a rate not greater than 70 percent of the average yield of U.S. Treasury bills. Limits the amount of such exclusion to $1,000 ($2,000 for joint returns).

What's happening now August 4, 1981

See H.R.4242.

 Committees of jurisdiction 1