HR 2618 · 107th Congress · Taxation

To clarify the accounting treatment for Federal income tax purposes of deposits and similar amounts received by a tour operator for a tour arranged by such operator.

Introduced 2001-07-24· Sponsored by Rep. Shaw, E. Clay, Jr. [R-FL-22]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2001-07-24)

Plain Language Summary

[AI summary unavailable — showing source text] Provides for the tax accounting treatment of amounts received by a tour operator using an accrual method of accounting from or on behalf of passengers in advance of the departure of a tour arranged by such operator.…

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

Cosponsors (12)

7 Democrats5 Republicans