H.R. 5484 (101st): To amend the Internal Revenue Code of 1986 to modify the provisions permitting certain entities to elect a taxable year other than the required year.


Aug 3, 1990
101st Congress, 1989–1990

Died in a previous Congress

This bill was introduced on August 3, 1990, in a previous session of Congress, but was not enacted.


Ronnie Flippo

Representative for Alabama's 5th congressional district


About the bill

Summary (CRS)

8/3/1990--Introduced.Amends the Internal Revenue Code to repeal the limitations on taxable years which may be elected by a partnership, S corporation, or personal service corporation.Provides that a change of taxable ... Read more >

The bill’s title was written by its sponsor.


Aug 3, 1990

This is the first step in the legislative process.

This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 5484”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


26 cosponsors (15R, 11D) (show)
Committee Assignments

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


There have been no roll call votes related to this bill.

Related Bills

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S. 2980 (identical)

Referred to Committee
Last Action: Aug 3, 1990

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Primary Source

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