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SRES 53 99th Congress Senate Taxation Congress and Members of Congress Income tax Legislation Tax administration Tax reform

A resolution concerning the Internal Revenue Code.

Introduced: January 29, 1985 See on congress.gov
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This resolution expired with the 99th Congress
It was not agreed to before the 99th Congress (1985–1986) adjourned, so it is no longer active. 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
Agreed to (Senate)
Jan 31, 1985
Committee on Finance requested executive comment from OMB, Treasury Department.
Jan 29, 1985
Referred to the Committee on Finance.
Jan 29, 1985
Introduced in Senate
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 Plain-English summary Congressional Research Service

Expresses the sense of the Senate that: (1) changes in the Internal Revenue Code shall have a general effective date no earlier than their date of enactment; (2) transactions and investments undertaken prior to the enactment of comprehensive tax reform by the Congress shall continue to be treated under the existing Federal income tax law; and (3) appropriate transition rules shall be incorporated in all tax legislation to assure that transactions planned and entered into in reliance upon existing law shall not be subject to new and adverse provisions.

What's happening now January 31, 1985

Committee on Finance requested executive comment from OMB, Treasury Department.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Feb 27, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). S. Res. 53: A resolution concerning the Internal Revenue Code.. 99th Congress. Open America. https://openamerica.io/bill/99-SRES-53/
MLA
"S. Res. 53: A resolution concerning the Internal Revenue Code.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-SRES-53/.
Bluebook (legal)
S. Res. 53, 99th Cong. (2026), https://openamerica.io/bill/99-SRES-53/.
Markdown link
[S. Res. 53: A resolution concerning the Internal Revenue Code.](https://openamerica.io/bill/99-SRES-53/)
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