PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Crime.
Congressional Research Service
Version 00 · Introduced in House · Jul 20, 1995
Provides that an individual shall not be liable for any criminal or civil penalty or additional amount of tax respecting any underpayment of Federal income tax for any taxable year, subject to stated exceptions, if, during the amnesty period, such individual: (1) files a written statement with the Secretary of the Treasury; and (2) agrees to a waiver of any restriction on the assessment or collection of such underpayment. Requires that an individual pay: (1) the amount of underpayment shown on such statement; and (2) the full amount of the interest payable respecting such underpayment not later than 90 days after notification by the Secretary of the amount of such interest or any other date agreed to by the Secretary and the individual before the end of the 90-day period. Limits provisions for which amnesty is available to underpayments of Federal income tax for taxable years ending before January 1994.
People & committees
Rep. Frisa, Dan [R-NY-4] · R–NY
Legislative record
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Referred to the Subcommittee on Crime.
Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Feb 7, 2024. Consult Congress.gov for the current record.
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