H.R. 1434 (105th): Disaster Relief Tax Act of 1997

Introduced:
Apr 24, 1997 (105th Congress, 1997–1998)
Sponsor:
Rep. Walter “Wally” Herger [R-CA2]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

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Status

This bill was introduced on April 24, 1997, in a previous session of Congress, but was not enacted.

Progress
Introduced Apr 24, 1997
Cosponsors
14 cosponsors (9R, 5D) (show)
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Full Title

To amend the Internal Revenue Code of 1986 to authorize the Secretary of the Treasury to postpone certain tax-related deadlines in the case of taxpayers affected by a Presidentially declared disaster, and for other purposes.

Summary

No summaries available.

Text

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Last updated Apr 24, 1997.
4 pages

Primary Source

View on THOMAS (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

4/24/1997--Introduced.
Disaster Relief Tax Act of 1997 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to postpone, for up to 90 days, certain tax-related deadlines in the case of a taxpayer affected by a presidentially declared disaster. Permits the Secretary to prescribe regulations under which an appraisal for the purpose of obtaining a Federal loan as a result of such a disaster may be used to establish the amount of the disaster loss.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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