HR 1726 · 103th Congress · Taxation
To amend the Internal Revenue Code of 1986 to require the Internal Revenue Service to pay interest on late refunds of certain required payments made by entities electing not to have a required taxable year.
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1993-04-20)
Plain Language Summary
[AI summary unavailable — showing source text]
Amends the Internal Revenue Code to require the Internal Revenue Service to pay interest on late refunds of required payments by partnerships or S corporations electing not to have a required taxable year.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (7)
1 Democrat6 Republicans