S. 3676 (93rd): A bill to amend section 174 of the Internal Revenue Code of 1954 to insure its uniform application to business products.


Jun 19, 1974
93rd Congress, 1973–1974

Died in a previous Congress

This bill was introduced on June 19, 1974, in a previous session of Congress, but was not enacted.


Adlai Stevenson III

Senator from Illinois


About the bill

Summary (CRS)

6/19/1974--Introduced.States that any expenditure paid or incurred by a taxpayer in connection with his trade or business for the development or improvement of a product shall be treated, under the ... Read more >

The bill’s title was written by its sponsor.


Jun 19, 1974

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. 3676”). 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.

Subject Areas
Related Bills

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

H.R. 13064 (identical)

Referred to Committee
Last Action: Feb 27, 1974

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Primary Source

THOMAS.gov (The Library of Congress)

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