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HR 6575 97th Congress House Taxation Income tax Industrial development bonds Interest Securities and Investments Tax exclusion

A bill to amend the Internal Revenue Code of 1954 to provide that any small issue which is part of a multiple lot shall meet the requirements of the small issue exemption.

Introduced: June 10, 1982 Introduced by: Markey, Edward J. Democratic · Massachusetts See on congress.gov
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 15, 1982
See H.R.6685.
Jun 10, 1982
Referred to House Committee on Ways and Means.
Jun 10, 1982
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to qualify multiple lot issues of industrial development bonds for the small issue exemption for purposes of the tax exclusion of interest on such bonds. Requires that such multiple lots be sold at the same time, at the same interest rate, and under a common marketing plan. Requires that a common or polled security be used to pay debt service on such obligations.

What's happening now July 15, 1982

See H.R.6685.

 Related & companion bills 3
  • HR 6685 Related bill Urgent Supplemental Appropriations Act, 1982
  • HR 6261 Identical bill A bill to amend the Internal Revenue Code of 1954 to provide that any small issue which is part of a multiple lot shall…
  • S 2335 Identical bill A bill to amend the Internal Revenue Code of 1954 to provide that any small issue which is part of a multiple lot shall…
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Jun 23, 1982
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6575: A bill to amend the Internal Revenue Code of 1954 to provide that any small issue which is part of a multiple lot shall meet the requirements of the small issue exemption.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-6575/
MLA
"H.R. 6575: A bill to amend the Internal Revenue Code of 1954 to provide that any small issue which is part of a multiple lot shall meet the requirements of the small issue exemption.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-6575/.
Bluebook (legal)
H.R. 6575, 97th Cong. (2026), https://openamerica.io/bill/97-HR-6575/.
Markdown link
[H.R. 6575: A bill to amend the Internal Revenue Code of 1954 to provide that any small issue which is part of a multiple lot shall meet the requirements of the small issue exemption.](https://openamerica.io/bill/97-HR-6575/)
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