H.R. 5450 (98th): Indian Tribal Governmental Tax Status Amendments of 1984

Introduced:
Apr 12, 1984 (98th Congress, 1983–1984)
Sponsor:
Rep. Byron Dorgan [D-ND0]
Status:
Died (Referred to Committee)

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

(About Ads | Go Ad-Free for $5)
Status

This bill was introduced on April 12, 1984, in a previous session of Congress, but was not enacted.

Progress
Introduced Apr 12, 1984
Cosponsors
6 cosponsors (3R, 3D) (show)
Committees

House Ways and Means

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

Full Title

A bill to amend the Internal Revenue Code of 1954 to expand and make permanent the purposes for which Indian tribal governments are treated as States under such Code.

Summary

No summaries available.

Text

Text not yet available.

Primary Source

View on THOMAS (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here.

Citation

Click a format for a citation suggestion:

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

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

4/12/1984--Introduced.
Indian Tribal Governmental Tax Status Amendments of 1984 - Amends the Internal Revenue Code to treat an Indian tribal government as a State for purposes of: (1) credit for contributions to candidates for public office; (2) excluding from gross income amounts received from a sickness and disability fund; (3) exclusion of scholarship and fellowship grants; (4) the business expenses deduction relating to appearances with respect to legislation; (5) taxation of contributions of certain employers for employee annuities; (6) discount obligations issued by tribal governments; (7) credits and deductions for tribal death taxes for purposes of determining Federal estate tax liability; and (8) arrangements for Federal collection of tribal income taxes. Authorizes Indian tribal governments to issue tax-exempt industrial development bonds if substantially all the proceeds of the issue are used with respect to facilities located on a reservation. Authorizes Indian tribal governments to issue mortgage subsidy bonds. Permits the issuance of tax-exempt bonds the proceeds of which are to be used for utility-type activities. Limits the amount of an industrial development bond or mortgage bond issue to $7,500,000 per tribe. Extends permanently the provisions of the Indian Tribal Governmental Tax Status Act of 1982.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.