H.R. 4653 (97th): A bill to amend the Internal Revenue Code of 1954 to repeal the special leasing rules added by the Economic Recovery Tax Act of 1981 which permit transfer of tax benefits.


Oct 1, 1981
97th Congress, 1981–1982

Died in a previous Congress

This bill was introduced on October 1, 1981, in a previous session of Congress, but was not enacted.


James “Jim” Leach
Representative for Iowa's 1st congressional district

See Instead:

H.R. 5779 (same title)
Referred to Committee — Mar 9, 1982

H.R. 5420 (same title)
Referred to Committee — Feb 2, 1982

H.R. 5142 (same title)
Referred to Committee — Dec 8, 1981

About the bill

Summary (CRS)
Repeals provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations.

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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. 5779 (identical)

Referred to Committee
Last Action: Mar 9, 1982

H.R. 5420 (identical)

Referred to Committee
Last Action: Feb 2, 1982

What is a bill?

The “H.R.” in “H.R. 4653” means this is a House of Representatives 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.


Oct 1, 1981


34 cosponsors (20D, 12R, 1I, 1N) (show)
Committee Assignments

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There have been no votes related to this bill.

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Primary Source

THOMAS.gov (The Library of Congress)

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