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S 2100 97th Congress Senate Taxation Cost of living adjustments Income tax Indexing (Economic policy) Personal income tax Tax rates Withholding tax

A bill to amend the Internal Revenue Code of 1954 to provide that the indexation of the individual income tax rates shall take effect on January 1, 1982.

Introduced: February 11, 1982 Introduced by: Grassley, Chuck Republican · Iowa 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
Feb 17, 1982
Committee on Finance requested executive comment from OMB; Treasury Department.
Feb 11, 1982
Read twice and referred to the Committee on Finance.
Feb 11, 1982
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code, as amended by the Economic Recovery Tax Act of 1981, to require that annual cost of living adjustments, based on the Consumer Price Index, to the individual income tax rates and the rates of income tax withholding shall take effect in 1982 (presently 1985).

What's happening now February 17, 1982

Committee on Finance requested executive comment from OMB; Treasury Department.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2100: A bill to amend the Internal Revenue Code of 1954 to provide that the indexation of the individual income tax rates shall take effect on January 1, 1982.. 97th Congress. Open America. https://openamerica.io/bill/97-S-2100/
MLA
"S. 2100: A bill to amend the Internal Revenue Code of 1954 to provide that the indexation of the individual income tax rates shall take effect on January 1, 1982.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-2100/.
Bluebook (legal)
S. 2100, 97th Cong. (2026), https://openamerica.io/bill/97-S-2100/.
Markdown link
[S. 2100: A bill to amend the Internal Revenue Code of 1954 to provide that the indexation of the individual income tax rates shall take effect on January 1, 1982.](https://openamerica.io/bill/97-S-2100/)
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