S. 2182 — A bill to amend the Internal Revenue Code of 1954 to make the individual rate reductions fully applicable to fiscal year taxpayers.

Summary

Amends the Internal Revenue Code to provide that scheduled income tax rate reductions shall take effect on the first day of the calendar year for fiscal year taxpayers.

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Legislative Actions

1982-03-09
Introduced in Senate
1982-03-09
Read twice and referred to the Committee on Finance.
1982-03-11
Committee on Finance requested executive comment from OMB; Treasury Department.

A bill to amend the Internal Revenue Code of 1954 to make the individual rate reductions fully applicable to fiscal year taxpayers.

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