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 ...

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Related Bills

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H.R. 13064 (identical)

Referred to Committee
Last Action: Feb 27, 1974

What is a bill?

The “S.” in “S. 3676” 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.


Jun 19, 1974


2 cosponsors (1R, 1D) (show)
Committee Assignments

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There have been no votes related to this bill.

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THOMAS.gov (The Library of Congress)

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