S. 880 (103rd): 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.


May 4, 1993
103rd Congress, 1993–1994

Died in a previous Congress

This bill was introduced on May 4, 1993, in a previous session of Congress, but was not enacted.


David Boren

Senator from Oklahoma



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Last Updated: May 4, 1993
Length: 2 pages

About the bill

Summary (CRS)

5/4/1993--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 >

The bill’s title was written by its sponsor.


May 4, 1993

This is the first step in the legislative process.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 880”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


2 cosponsors (1R, 1D) (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

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

S. 873 (102nd) was a previous version of this bill.

Referred to Committee
Last Action: Apr 18, 1991

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Primary Source

THOMAS.gov (The Library of Congress)

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