H.Con.Res. 5 (102nd): Expressing the sense of the Congress that tax legislation should not take effect earlier than 90 days after implementing regulations are issued.


Jan 3, 1991
102nd Congress, 1991–1992

Died in a previous Congress

This resolution was introduced on January 3, 1991, in a previous session of Congress, but was not enacted.


Stephen Neal

Representative for North Carolina's 5th congressional district


About the resolution

Summary (CRS)

1/3/1991--Introduced.Expresses the sense of the Congress that any provision of law affecting a person's tax liability should not take effect earlier than 90 days after the Internal Revenue Service issues ... Read more >

The resolution’s title was written by its sponsor.


Jan 3, 1991

This is the first step in the legislative process.

This is a House concurrent resolution in the United States Congress (indicated by the “H.Con.Res.” in “H.Con.Res. 5”). A concurrent resolution is often used for matters that affect the rules of Congress or to express the sentiment of Congress. It must be agreed to by both the House and Senate in identical form but is not signed by the President and does not carry the force of law.


Committee Assignments

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


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

Subject Areas
Related Bills
H.Con.Res. 9 (101st) was a previous version of this bill.

Referred to Committee
Last Action: Jan 3, 1989

H.Con.Res. 10 (103rd) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: Jan 5, 1993

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Links & tools

Primary Source

THOMAS.gov (The Library of Congress)

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