Skip to main content
HCONRES 132 98th Congress House Taxation Corporations and Stocks Dividends Finance and Financial Sector Income tax Interest Stocks Tax administration Withholding tax

A concurrent resolution expressing the sense of the Congress that the continuing possibility that the provisions of the Internal Revenue Code of 1954 relating to withholding from interest and…

Show full title

A concurrent resolution expressing the sense of the Congress that the continuing possibility that the provisions of the Internal Revenue Code of 1954 relating to withholding from interest and dividends will be repealed is creating, for all payors, an undue hardship within the meaning of section 308(b) of the Tax Equity and Fiscal Responsibility Act of 1982 and that the Secretary of the Treasury should exercise his authority under such section to delay the effective date of such provisions until December 31, 1983.

Introduced: June 1, 1983 See on congress.gov
This resolution expired with the 98th Congress
It was not agreed to before the 98th Congress (1983–1984) adjourned, so it is no longer active. 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
Jun 1, 1983
Referred to House Committee on Ways and Means.
Jun 1, 1983
Introduced in House
 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

Expresses the sense of the Congress that the continuing possibility that the provisions of the Internal Revenue Code relating to withholding of tax from interest and dividends will be repealed is creating, for all payors, an undue hardship within the meaning of the Tax Equity and Fiscal Responsibility Act of 1982, and that the Secretary of the Treasury should exercise his authority under such Act to delay the effective date of such provisions until December 31, 1983.

What's happening now June 1, 1983

Referred to House Committee on Ways and Means.

 Related & companion bills 1
 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H. Con. Res. 132: A concurrent resolution expressing the sense of the Congress that the continuing possibility that the provisions of the Internal Revenue Code of 1954 relating to withholding from interest and dividends will be repealed is creating, for all payors, an undue hardship within the meaning of section 308(b) of the Tax Equity and Fiscal Responsibility Act of 1982 and that the Secretary of the Treasury should exercise his authority under such section to delay the effective date of such provisions until December 31, 1983.. 98th Congress. Open America. https://openamerica.io/bill/98-HCONRES-132/
MLA
"H. Con. Res. 132: A concurrent resolution expressing the sense of the Congress that the continuing possibility that the provisions of the Internal Revenue Code of 1954 relating to withholding from interest and dividends will be repealed is creating, for all payors, an undue hardship within the meaning of section 308(b) of the Tax Equity and Fiscal Responsibility Act of 1982 and that the Secretary of the Treasury should exercise his authority under such section to delay the effective date of such provisions until December 31, 1983.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HCONRES-132/.
Bluebook (legal)
H. Con. Res. 132, 98th Cong. (2026), https://openamerica.io/bill/98-HCONRES-132/.
Markdown link
[H. Con. Res. 132: A concurrent resolution expressing the sense of the Congress that the continuing possibility that the provisions of the Internal Revenue Code of 1954 relating to withholding from interest and dividends will be repealed is creating, for all payors, an undue hardship within the meaning of section 308(b) of the Tax Equity and Fiscal Responsibility Act of 1982 and that the Secretary of the Treasury should exercise his authority under such section to delay the effective date of such provisions until December 31, 1983.](https://openamerica.io/bill/98-HCONRES-132/)
Report a problem