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HR 2131 99th 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 1985

Introduced: April 18, 1985 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Apr 18, 1985
Referred to House Committee on Ways and Means.
Apr 18, 1985
Introduced in House
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 Plain-English summary Congressional Research Service

Public Charity Tax Penalty Reform Act of 1985 - 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 April 18, 1985

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 2131: Public Charity Tax Penalty Reform Act of 1985. 99th Congress. Open America. https://openamerica.io/bill/99-HR-2131/
MLA
"H.R. 2131: Public Charity Tax Penalty Reform Act of 1985." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-2131/.
Bluebook (legal)
H.R. 2131, 99th Cong. (2026), https://openamerica.io/bill/99-HR-2131/.
Markdown link
[H.R. 2131: Public Charity Tax Penalty Reform Act of 1985](https://openamerica.io/bill/99-HR-2131/)
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