HR 3943 · 102th Congress · Taxation

To amend the Internal Revenue Code of 1986 to permit certain entities to elect taxable years other than taxable years required by the Tax Reform Act of 1986, and for other purposes.

Introduced 1991-11-26· Sponsored by Rep. Anthony, Beryl, Jr. [D-AR-4]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1991-11-26)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow certain business entities to elect to use a fiscal year for tax purposes other than the required taxable year. Modifies provisions concerning required payments for such entities.…

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

Cosponsors (20)

13 Democrats7 Republicans