H.R. 1434 (105th): Disaster Relief Tax Act of 1997

Apr 24, 1997 (105th Congress, 1997–1998)
Died (Referred to Committee)
Walter “Wally” Herger
Representative for California's 2nd congressional district
Read Text »
Last Updated
Apr 24, 1997
4 pages
Related Bills
H.R. 2014 (Related)
Taxpayer Relief Act of 1997

Signed by the President
Aug 05, 1997


This bill was introduced on April 24, 1997, in a previous session of Congress, but was not enacted.

Introduced Apr 24, 1997
Referred to Committee Apr 24, 1997
Full Title

To amend the Internal Revenue Code of 1986 to authorize the Secretary of the Treasury to postpone certain tax-related deadlines in the case of taxpayers affected by a Presidentially declared disaster, and for other purposes.


No summaries available.

14 cosponsors (9R, 5D) (show)

House Ways and Means

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

Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Disaster Relief Tax Act of 1997 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to postpone, for up to 90 days, certain tax-related deadlines in the case of a taxpayer affected by a presidentially declared disaster. Permits the Secretary to prescribe regulations under which an appraisal for the purpose of obtaining a Federal loan as a result of such a disaster may be used to establish the amount of the disaster loss.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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