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HR 6021 98th Congress House Taxation Bonds Capital gains tax Income tax Interest Negotiable instruments Tax administration

A bill to repeal the changes made by the Tax Reform Act of 1984 with respect to the tax treatment of debt instruments issued for property.

Introduced: July 25, 1984 See on congress.gov
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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
Jul 25, 1984
Referred to House Committee on Ways and Means.
Jul 25, 1984
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to repeal rules relating to the determination of the issue price of certain debt instruments issued for property.

Amends the Tax Reform Act of 1984 to repeal the revisions made to rules for the imputation of interest on certain deferred payments. Provides that the Internal Revenue Code shall be applied and administered as if such revisions had not been enacted.

What's happening now July 25, 1984

Referred to House Committee on Ways and Means.

 Related & companion bills 1
  • S 2930 Identical bill A bill to repeal the changes made by the Tax Reform Act of 1984 with respect to the tax treatment of debt instruments i…
 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 3 Republican 2
R
Smith, Christopher H.
New Jersey · Sep 20, 1984
 R
Rogers, Harold
Kentucky · Sep 18, 1984
 D
Durbin, Richard J.
Illinois · Sep 12, 1984
 D
Kaptur, Marcy
Ohio · Sep 5, 1984
 D
Wyden, Ron
Oregon · Aug 10, 1984
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6021: A bill to repeal the changes made by the Tax Reform Act of 1984 with respect to the tax treatment of debt instruments issued for property.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-6021/
MLA
"H.R. 6021: A bill to repeal the changes made by the Tax Reform Act of 1984 with respect to the tax treatment of debt instruments issued for property.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-6021/.
Bluebook (legal)
H.R. 6021, 98th Cong. (2026), https://openamerica.io/bill/98-HR-6021/.
Markdown link
[H.R. 6021: A bill to repeal the changes made by the Tax Reform Act of 1984 with respect to the tax treatment of debt instruments issued for property.](https://openamerica.io/bill/98-HR-6021/)
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