S 1304 · 97th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of business development companies.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Subcommittee on Taxation and Debt Management. Hearings held.(1981-07-24)
Plain Language Summary
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Amends the Internal Revenue Code to extend to business development companies certain provisions of such Code applicable to regulated investment companies and real estate investment trusts.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (3)
2 Democrats1 Republican