Skip to main content
S 2376 97th Congress Senate Taxation Corporations and Stocks Income tax Tax rates Tax reform

A bill to direct the Secretary of the Treasury or his delegate to conduct a study of the advisability of replacing the current Federal income tax system for individuals and corporations.

Introduced: April 15, 1982 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
Sign in to write a letter Sign in to watch
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
Apr 19, 1982
Committee on Finance requested executive comment from OMB; Treasury Department.
Apr 15, 1982
Read twice and referred to the Committee on Finance.
Apr 15, 1982
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Directs the Secretary of the Treasury to study and report to specified congressional committees on the advisability of replacing the Federal individual income tax or such income tax and the Federal corporate income tax with a simplified income tax on gross income.

What's happening now April 19, 1982

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

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2376: A bill to direct the Secretary of the Treasury or his delegate to conduct a study of the advisability of replacing the current Federal income tax system for individuals and corporations.. 97th Congress. Open America. https://openamerica.io/bill/97-S-2376/
MLA
"S. 2376: A bill to direct the Secretary of the Treasury or his delegate to conduct a study of the advisability of replacing the current Federal income tax system for individuals and corporations.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-2376/.
Bluebook (legal)
S. 2376, 97th Cong. (2026), https://openamerica.io/bill/97-S-2376/.
Markdown link
[S. 2376: A bill to direct the Secretary of the Treasury or his delegate to conduct a study of the advisability of replacing the current Federal income tax system for individuals and corporations.](https://openamerica.io/bill/97-S-2376/)
Report a problem