H.R. 5420 (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.


Feb 2, 1982
97th Congress, 1981–1982

Died in a previous Congress

This bill was introduced on February 2, 1982, in a previous session of Congress, but was not enacted.


Romano Mazzoli

Representative for Kentucky's 3rd congressional district


About the bill

Summary (CRS)

2/2/1982--Introduced.Repeals provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations. Read more >

The bill’s title was written by its sponsor.


Feb 2, 1982

This is the first step in the legislative process.

This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 5420”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


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.

H.R. 5779 (identical)

Referred to Committee
Last Action: Mar 9, 1982

H.R. 5142 (identical)

Referred to Committee
Last Action: Dec 8, 1981

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Primary Source

THOMAS.gov (The Library of Congress)

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