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S 1912 99th Congress Senate Taxation Architecture and the disabled Commuting Corporations and Stocks Courts and Civil Procedure Disabled Dividends Education Educational finance Employee benefit plans Employer incentives Employment tax credits Energy Energy conservation Energy tax credits Housing and Community Development Income tax Investment tax credit Judges Labor and Employment

A bill to provide for a 6-month extension of certain temporary provisions relating to the Internal Revenue Code of 1954.

Introduced: December 9, 1985 See on congress.gov
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 Everywhere this bill has been 7 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 25, 1986
Indefinitely postponed by Senate by Unanimous Consent.
Dec 13, 1985
Committee on Finance requested executive comment from OMB, Treasury Department.
Dec 12, 1985
Placed on Senate Legislative Calendar under General Orders. Calendar No. 482.
Dec 12, 1985
Committee on Finance. Reported to Senate by Senator Packwood with an amendment in the nature of a substitute and an amendment to the title. With written report No. 99-219.
Dec 11, 1985
Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.
Dec 9, 1985
Received in the Senate and referred to the Committee on Finance.
Dec 9, 1985
Introduced in Senate
 Plain-English summary Congressional Research Service

Amends the Deficit Reduction Act of 1984 to extend from August 1, 1985, until June 30, 1986, the special rules concerning the allocation of research and experimental expenditures to income from sources within the United States.

Amends the Internal Revenue Code to extend from December 31, 1985, until June 30, 1986, the income tax credit for increased research and experimental expenditures.

Extends from December 31, 1985, until June 30, 1986, the income tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly.

Extends from December 31, 1985, until June 30, 1986, the moratorium on net operating loss carryover rules.

Extends from January 1, 1986, until July 1, 1986, the moratorium on the issuance of regulations relating to faculty housing.

Extends the targeted jobs income tax credit from December 31, 1985, until June 30, 1986. Extends the authorization for appropriations for administrative and publicity expenses through FY 1986.

Extends from December 31, 1985, through June 30, 1986, provisions relating to the awarding of attorney's fees to a prevailing taxpayer in a Federal tax case.

Extends from December 31, 1985, until June 30, 1986, the limited income tax exclusion for employer-provided educational assistance.

Extends from December 31, 1985, until June 30, 1986, the income tax exclusion for amounts received under qualified group legal services plans.

Extends from January 1, 1986, until July 1, 1986, the income tax exclusion for certain employer-provided commuting transportation.

Extends from December 31, 1985, until June 30, 1986, the limited exclusion of dividends from a public utility that are reinvested in common stock of the utility.

Extends from December 31, 1985, (until June 30, 1986, the investment tax credit for specified types of energy property.

Extends from December 31, 1985, until June 30, 1986, the residential energy income tax credit.

Extends from December 31, 1985, until June 30, 1986, social security coverage of retired Federal judges on active duty.

What's happening now March 25, 1986

Indefinitely postponed by Senate by Unanimous Consent.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1