HR 4494
98th Congress
House
Taxation
Charities
Fines (Penalties)
Income tax
Labor and Employment
Tax administration
Tax-exempt organizations
Volunteer workers
Public Charity Tax Penalty Reform Act of 1983
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 18, 1983
Introduced in House
Nov 18, 1983
Referred to House Committee on Ways and Means.
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Plain-English summary
Public Charity Tax Penalty Reform Act of 1983 - Amends the Internal Revenue Code to exempt officials of public charities who serve on a volunteer or part time basis from the tax penalties for willful failure to collect and pay over tax.
What's happening now
Referred to House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). H.R. 4494: Public Charity Tax Penalty Reform Act of 1983. 98th Congress. Open America. https://openamerica.io/bill/98-HR-4494/
"H.R. 4494: Public Charity Tax Penalty Reform Act of 1983." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-4494/.
H.R. 4494, 98th Cong. (2026), https://openamerica.io/bill/98-HR-4494/.
[H.R. 4494: Public Charity Tax Penalty Reform Act of 1983](https://openamerica.io/bill/98-HR-4494/)