HR 837 · 97th Congress · Taxation

A bill to provide that the proposed increases in imputed interest rates under sections 482 and 483 of the Internal Revenue Code of 1954 shall not apply to farms and other small businesses.

Introduced 1981-01-13· Sponsored by Rep. Leach, James A. [R-IA-1]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1981-01-13)

Plain Language Summary

[AI summary unavailable — showing source text] Freezes the interest rates which are imputed for income tax purposes for farms and other small businesses at the rates in effect on August 28, 1980.…

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

Cosponsors (2)

2 Republicans
Rep. Railsback, Thomas F. [R-IL-19]IL
Rep. Roth, Toby [R-WI-8]WI