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HR 4494 98th Congress House

Public Charity Tax Penalty Reform Act of 1983

Official title: A bill to amend the Internal Revenue Code of 1954 to clarify that volunteer trustees, directors, and officers of public charities shall not be penalized under … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to clarify that volunteer trustees, directors, and officers of public charities shall not be penalized under the tax laws as a result of such public service.

Introduced: September 6, 1984 See on congress.gov
Taxation CharitiesFines (Penalties)Income taxLabor and Employment
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Tax administrationTax-exempt organizationsVolunteer workers
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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 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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 Latest action November 18, 1983

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Sep 6, 1984
Cite this page click to expand
APA
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/
MLA
"H.R. 4494: Public Charity Tax Penalty Reform Act of 1983." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-4494/.
Bluebook (legal)
H.R. 4494, 98th Cong. (2026), https://openamerica.io/bill/98-HR-4494/.
Markdown link
[H.R. 4494: Public Charity Tax Penalty Reform Act of 1983](https://openamerica.io/bill/98-HR-4494/)
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