Mike Kopetski(D)

To amend the Internal Revenue Code of 1986 to allow a reasonable cause exception for the failure to make certain payments with respect to partnerships and S corporations not using a required taxable year.

Progressive Capital Gains Reform Act of 1992

For the relief of Carmen Victoria Parini, Felix Juan Parini, and Sergio Manuel Parini.

To authorize emergency crop loss assistance for producers of 1991 crops of caneberries who suffer crop losses due to damaging weather or related conditions in 1990 or 1991.