S. 979 (97th): A bill to amend the Internal Revenue Code of 1954 to clarify the tax exemption for interest on obligations of volunteer fire departments.


Apr 9, 1981
97th Congress, 1981–1982

Died in a previous Congress

This bill was introduced on April 9, 1981, in a previous session of Congress, but was not enacted.


Richard Lugar
Senator from Indiana

About the bill

Summary (CRS)
4/9/1981--Introduced.Amends the Internal Revenue Code to provide that bonds issued by a volunteer fire department to finance the acquisition, construction, reconstruction, or improvement of firefighting property shall be treated as ...

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Related Bills

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H.R. 484 (identical)

Referred to Committee
Last Action: Jan 5, 1981

What is a bill?

The “S.” in “S. 979” 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.


Apr 9, 1981


2 cosponsors (2R) (show)
Committee Assignments

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


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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