HR 1744 · 93th Congress · Taxation

A bill to amend section 401(c) of the Internal Revenue Code of 1954 with respect to certain service performed by ministers.

Introduced 1973-01-11· Sponsored by Rep. Downing, Thomas N. [D-VA-1]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-01-11)

Plain Language Summary

[AI summary unavailable — showing source text] Provides that ministers shall be treated as self-employed individuals for the purposes of qualified pension, profit-sharing, and stock bonus plans under the Internal Revenue Code. (Amends 26 U.S.C. 401(c)(1))…

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