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HR 6429 97th Congress House

Small Business Regulatory Relief Tax Act of 1982

Official title: A bill to delay until July 1, 1984, the effective date for regulations prescribed under section 385 of the Internal Revenue Code of 1954, relating to the treat… Show full official titleShow less

Official title: A bill to delay until July 1, 1984, the effective date for regulations prescribed under section 385 of the Internal Revenue Code of 1954, relating to the treatment of interests in corporations as stock or indebtedness, and for other purposes.

Introduced: June 10, 1982 See on congress.gov
Taxation Business and commerceCorporate debtCorporation taxesCorporations and Stocks
More subjectsShow fewer subjects
Income taxSecurities and InvestmentsSmall businessStocksTax administration
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
May 19, 1982
Referred to House Committee on Ways and Means.
May 19, 1982
Introduced in House
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 Latest action May 19, 1982

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Regulatory Relief Tax Act of 1982 - Delays until July 1, 1984, the effective date of Treasury regulations determining whether an interest in a corporation is to be treated as stock or indebtedness.

Directs the Comptroller General to study and report to Congress on the impact of such regulations on small business.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jun 10, 1982
STENHOLM, CHARLES
· Jun 10, 1982
 D
Wyden, Ron
Oregon · Jun 10, 1982
CRANE, PHILIP
· May 19, 1982
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6429: Small Business Regulatory Relief Tax Act of 1982. 97th Congress. Open America. https://openamerica.io/bill/97-HR-6429/
MLA
"H.R. 6429: Small Business Regulatory Relief Tax Act of 1982." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-6429/.
Bluebook (legal)
H.R. 6429, 97th Cong. (2026), https://openamerica.io/bill/97-HR-6429/.
Markdown link
[H.R. 6429: Small Business Regulatory Relief Tax Act of 1982](https://openamerica.io/bill/97-HR-6429/)
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