H.R. 4859 (98th): A bill to amend the Internal Revenue Code of 1954 to provide an election for parallel income and deduction treatment with respect to initial payments made to certain physicians’ and surgeons’ mutual protection and indemnity associations.

Feb 09, 1984 (98th Congress, 1983–1984)
Died (Referred to Committee)
William “Bill” Thomas
Representative for California's 20th congressional district
Related Bills
H.R. 4170 (Related)
Deficit Reduction Act of 1984

Signed by the President
Jul 18, 1984


This bill was introduced on February 9, 1984, in a previous session of Congress, but was not enacted.

Introduced Feb 09, 1984
Referred to Committee Feb 09, 1984
Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Amends the Internal Revenue Code to exclude from the gross income of a physicians' and surgeons' mutual protection and indemnity association any initial payment made by a member upon joining such an association provided that the member does not elect to claim an income tax deduction for such payment.
Allows a member of such an association to elect to claim an income tax deduction as a business expense any initial payment made to the association.
Limits the amount of such deduction to an amount which would be payable to an independent insurance company for medical malpractice insurance.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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