Skip to main content
HR 452 99th Congress House

A bill to amend the Internal Revenue Code of 1954 to provide that the inclusion of tax-exempt interest in determining the taxation of social security benefits shall not apply to interest on…

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that the inclusion of tax-exempt interest in determining the taxation of social security benefits … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that the inclusion of tax-exempt interest in determining the taxation of social security benefits shall not apply to interest on obligations held by the taxpayer before the date of the enactment of the Social Security Amendments of 1983 and continuously thereafter.

Introduced: January 24, 1985 See on congress.gov
Taxation Income taxInterestOld age, survivors and disability insuranceSecurities and Investments
More subjectsShow fewer subjects
Social WelfareTax exclusionTax exemptionTax-exempt securities
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
Jan 3, 1985
Referred to House Committee on Ways and Means.
Jan 3, 1985
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 January 3, 1985

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that tax-exempt interest on securities held by the taxpayer before the date of the enactment of the Social Security Amendments of 1983 shall not be taken into account in determining the amount of social security benefits subject to tax.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 452: A bill to amend the Internal Revenue Code of 1954 to provide that the inclusion of tax-exempt interest in determining the taxation of social security benefits shall not apply to interest on obligations held by the taxpayer before the date of the enactment of the Social Security Amendments of 1983 and continuously thereafter.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-452/
MLA
"H.R. 452: A bill to amend the Internal Revenue Code of 1954 to provide that the inclusion of tax-exempt interest in determining the taxation of social security benefits shall not apply to interest on obligations held by the taxpayer before the date of the enactment of the Social Security Amendments of 1983 and continuously thereafter.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-452/.
Bluebook (legal)
H.R. 452, 99th Cong. (2026), https://openamerica.io/bill/99-HR-452/.
Markdown link
[H.R. 452: A bill to amend the Internal Revenue Code of 1954 to provide that the inclusion of tax-exempt interest in determining the taxation of social security benefits shall not apply to interest on obligations held by the taxpayer before the date of the enactment of the Social Security Amendments of 1983 and continuously thereafter.](https://openamerica.io/bill/99-HR-452/)
Report a problem