To make technical corrections related to the Taxpayer Relief Act of 1997 and certain other tax legislation.
Tax Technical Corrections Act of 1997 - Amends the Internal Revenue Code (IRC), the Taxpayer Relief Act of 1997 (which primarily amended the IRC), and other tax legislation to revise provisions concerning, among other things: (1) credits for children; (2) education incentives; (3) savings and investment incentives; (4) estate, gift, and generation-skipping taxes; (5) incentives for the revitalization of the District of Columbia; (6) excise taxes; (7) financial products; (8) corporate organizations and reorganizations; (9) foreign investments and tax credits; (10) the means of tax payment; (11) pensions and employee benefits; (12) unused business credits; and (13) stapled entities.
Makes such revisions effective as if included in the Taxpayer Relief Act of 1997, with exceptions.
Became Public Law No: 105-206.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported by Voice Vote.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 105-356.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 105-356.
Placed on the Union Calendar, Calendar No. 206.
For Further Action See H.R.2676.
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