S. 873 (102nd): A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of interest income and rental expense in connection with safe harbor leases involving rural electric cooperatives.

Introduced:

Apr 18, 1991
102nd Congress, 1991–1992

Status:
Died in a previous Congress

This bill was introduced on April 18, 1991, in a previous session of Congress, but was not enacted.

Sponsor:

David Boren

Senator from Oklahoma

Democrat

About the bill

Summary (CRS)
4/18/1991--Introduced.Requires interest income from certain qualified leased property transactions of rural electric cooperatives to be offset by rental expenses of such transactions before allocating income or expense to members and ... Read more >
Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

S. 880 (103rd) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: May 4, 1993

H.R. 720 (identical)

Referred to Committee
Last Action: Jan 30, 1991

What is a bill?

The “S.” in “S. 873” means this is a Senate bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

The bill’s title was written by its sponsor.

History

Introduced
Apr 18, 1991

Details

Cosponsors
10 cosponsors (6D, 4R) (show)
Committee Assignments

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

Votes

There have been no votes related to this bill.

Links & tools

Primary Source

THOMAS.gov (The Library of Congress)

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Citation

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