H.R. 5312 (102nd): To amend the Internal Revenue Code of 1986 to provide that information returns shall be filed with the Internal Revenue Service with respect to interest, dividends, royalties, and certain other amounts paid to corporations.


Jun 3, 1992
102nd Congress, 1991–1992

Died in a previous Congress

This bill was introduced on June 3, 1992, in a previous session of Congress, but was not enacted.


Druie Barnard Jr.

Representative for Georgia's 10th congressional district


About the bill

Summary (CRS)

6/3/1992--Introduced.Amends the Internal Revenue Code to require third-party information reporting of any interest and royalties paid to corporations. Establishes exceptions from required information return filing in connection with certain dividends ... Read more >

The bill’s title was written by its sponsor.


Jun 3, 1992

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. 5312”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


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.

Links & tools

Primary Source

THOMAS.gov (The Library of Congress)

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