S 314 · 107th Congress 2001–2003, ended

A bill to amend the Internal Revenue Code of 1986 to provide declaratory judgement relief for section 521 cooperatives.

Introduced Feb 13, 2001 Originated Senate Sponsor Chuck Grassley R-IA

Fact sheet

Latest action · Feb 13, 2001 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1335)

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedFeb 13, 2001
  2. Passed SenateNot reached
  3. Passed HouseNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Amends the Internal Revenue Code to permit the United States Tax Court, the United States Court of Federal Claims, or the Federal district court for the District of Columbia to provide declaratory relief respecting the initial or continuing tax-exempt status of specified farmers' cooperatives.

Cosponsors

Members who signed on, in the order they did.

No cosponsors are on file for this measure.

Actions 3

Everything that happened, newest first.

  1. Feb 13, 2001Introduced in Senate
  2. Feb 13, 2001Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1335)
  3. Feb 13, 2001Sponsor introductory remarks on measure. (CR S1331)

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.