HR 594 · 100th Congress · Taxation

A bill to amend the Tax Reform Act of 1984 with respect to treatment of innocent spouses.

Introduced 1987-01-08· Sponsored by Rep. Schulze, Richard T. [R-PA-5]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1987-01-08)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Tax Reform Act of 1984 to provide a transitional rule allowing a spouse to be relieved of liability for tax or penalties due to an understatement of tax which is attributable to disallowed deductions of the other spouse.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

8 Democrats12 Republicans
Rep. Duncan, John J. [R-TN-2]TN
Rep. Rangel, Charles B. [D-NY-16]NY
Rep. McGrath, Raymond J. [R-NY-5]NY
Rep. Jenkins, Edgar L. [D-GA-9]GA
Rep. Vander Jagt, Guy [R-MI-9]MI
Rep. Flippo, Ronnie G. [D-AL-5]AL
Rep. Brown, Hank [R-CO-4]CO
Rep. Matsui, Robert T. [D-CA-3]CA
Rep. Crane, Philip M. [R-IL-12]IL
Rep. Levin, Sander M. [D-MI-17]MI
Rep. Gregg, Judd [R-NH-2]NH
Rep. Weldon, Curt [R-PA-7]PA
Rep. Ritter, Don [R-PA-15]PA
Rep. Horton, Frank J. [R-NY-29]NY
Rep. Dornan, Robert K. [R-CA-38]CA
Rep. Henry, Paul B. [R-MI-5]MI
Rep. Garcia, Robert [D-NY-18]NY
Rep. Bentley, Helen Delich [R-MD-2]MD
Rep. Dorgan, Byron L. [D-ND-At Large]ND
Rep. Applegate, Douglas [D-OH-18]OH