Skip to main content
HR 4859 98th Congress House

A bill to amend the Internal Revenue Code of 1954 to provide an election for parallel income and deduction treatment with respect to initial payments made to certain physicians' and surgeons' mutual…

Official title: A bill to amend the Internal Revenue Code of 1954 to provide an election for parallel income and deduction treatment with respect to initial payments made to c… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to provide an election for parallel income and deduction treatment with respect to initial payments made to certain physicians' and surgeons' mutual protection and indemnity associations.

Introduced: February 9, 1984 See on congress.gov
Taxation
Sign in to write a letter Sign in to watch
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 27, 1984
See H.R.4170.
Feb 9, 1984
Referred to House Committee on Ways and Means.
Feb 9, 1984
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.

 Latest action June 27, 1984

See H.R.4170.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4859: A bill to amend the Internal Revenue Code of 1954 to provide an election for parallel income and deduction treatment with respect to initial payments made to certain physicians' and surgeons' mutual protection and indemnity associations.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-4859/
MLA
"H.R. 4859: A bill to amend the Internal Revenue Code of 1954 to provide an election for parallel income and deduction treatment with respect to initial payments made to certain physicians' and surgeons' mutual protection and indemnity associations.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-4859/.
Bluebook (legal)
H.R. 4859, 98th Cong. (2026), https://openamerica.io/bill/98-HR-4859/.
Markdown link
[H.R. 4859: A bill to amend the Internal Revenue Code of 1954 to provide an election for parallel income and deduction treatment with respect to initial payments made to certain physicians' and surgeons' mutual protection and indemnity associations.](https://openamerica.io/bill/98-HR-4859/)
Report a problem