PlainBillCongress, translated.Legislation. Context. Public interest.Sponsor introductory remarks on measure. (CR E1222)
Congressional Research Service
Version 48 · Conference report filed in House · Mar 29, 1995
Amends the Internal Revenue Code to make permanent the deduction for health insurance costs of self-employed individuals. Makes such provision effective beginning after December 31, 1993. Increases such deduction from 25 percent to 30 percent effective beginning after December 31, 1994. Repeals provisions that provide for nonrecognition of gain from sales and exchanges certified by the Federal Communications Commission (FCC) to be necessary or appropriate to effectuate FCC policies regarding ownership and control of radio stations. Makes this amendment effective with respect to sales and exchanges on or after January 17, 1995 (or before such date if the FCC tax certificate is issued on or after that date). States rules for determining whether a contract for sale or exchange was binding before such date and therefore outside the application of this amendment. Treats a contract as non-binding if the sale or exchange, or the material terms of the contract, were contingent, on January 16, 1995, on the issuance of a certificate. Provides that a contract's material terms shall not be treated as contingent on such issuance solely because the terms provide that the sales price would otherwise be increased by an amount not more than ten percent of the sales price. Provides that the rules on nonrecognition of gain from involuntary conversions do not apply, in the case of a C corporation or a partnership in which one or more C corporations own more than 50 percent of the partnership's capital or profits interests at the time of the conversion, if the replacement property or stock is acquired from a related person. Makes such rules applicable to qualified sales or exchanges relating to certain reallocations by the FCC of microwave spectrums for use for personal communications services. Denies the earned income tax credit for individuals who earn more than $2,350 of investment income for a taxable year. Extends, through December 31, 1995, the disallowance of employer deductions of amounts paid or incurred in connection with a group health plan if the plan does not reimburse hospitals for inpatient services provided in New York at the same rate required of licensed commercial insurers for services to individuals not covered by a group health plan. Requires a study and report by the Joint Committee on Taxation of the issues presented by any proposals affecting the taxation of expatriation.
People & committees
Rep. Archer, Bill [R-TX-7] · R–TX
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Sponsor introductory remarks on measure. (CR E1222)
Became Public Law No: 104-7.
Became Public Law No: 104-7.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Senate agreed to conference report by Voice Vote. (consideration: CR S5029-5047)
Conference report agreed to in Senate: Senate agreed to conference report by Voice Vote.(consideration: CR S5029-5047)
Conference report considered in Senate.
Cloture on the conference report invoked in Senate by Yea-Nay Vote. 83-0. Record Vote No: 126.
Senate roll call 126 · Individual votesCloture motion on the conference report to accompany H.R. 831 presented in Senate. (consideration: CR S4979)
Conference report considered in Senate. (consideration: CR S4974-4980)
Conference papers: message on House action held at the desk in Senate.
Motions to reconsider laid on the table Agreed to without objection.
On agreeing to the conference report Agreed to by voice vote. (consideration: CR H4004)
Conference report agreed to in House: On agreeing to the conference report Agreed to by voice vote.(consideration: CR H4004)
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the conference report.
Mr. Archer brought up conference report H. Rept. 104-92 for consideration under the provisions of H. Res. 121.
Rule H. Res. 121 passed House.
Rules Committee Resolution H. Res. 121 Reported to House. Rule provides for consideration of the conference report to H.R. 831. Waiving all points of order against the conference report and against its consideration. The conference report shall be considered read when called up.
Conference papers: Senate report and managers' statement held at the desk in Senate.
Conference report H. Rept. 104-92 filed. (text of conference report: CR H3909-3915)
Conference report filed: Conference report H. Rept. 104-92 filed.(text of conference report: CR H3909-3915)
The Speaker appointed conferees: Archer, Crane, Thomas, Gibbons, and Rangel.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 193 - 224 (Roll No. 272). (consideration: CR H3851-3852)
House roll call 272 · Individual votesThe previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the motion to instruct conferees on the part of the House to agree to Sec. 5 of the Senate amendment, relating to the tax treatment of U.S. citizens who have relinquished their citizenship.
Mr. Gibbons moved that the House instruct conferees.
On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection. (consideration: CR H3845)
Motion to reconsider laid on the table Agreed to without objection.
Mr. Archer asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.
Conferees agreed to file conference report.
Conference committee actions: Conferees agreed to file conference report.
Message on Senate action sent to the House.
Senate insists on its amendment asks for a conference, appoints conferees Packwood; Dole; Roth; Chafee; Grassley; Moynihan; Baucus; Bradley; Moseley-braun. (consideration: CR S4559)
Passed Senate with an amendment by Voice Vote.
Passed/agreed to in Senate: Passed Senate with an amendment by Voice Vote.
Considered by Senate. (consideration: CR S4532-4559)
Placed on Senate Legislative Calendar under General Orders. Calendar No. 34.
Committee on Finance. Reported to Senate by Senator Packwood with an amendment in the nature of a substitute. With written report No. 104-16. Additional views filed.
Committee on Finance. Reported to Senate by Senator Packwood with an amendment in the nature of a substitute. With written report No. 104-16. Additional views filed.
Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.
Received in the Senate and read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On passage Passed by recorded vote: 381 - 44 (Roll no. 150). (consideration: CR H1953)
House roll call 150 · Individual votesPassed/agreed to in House: On passage Passed by recorded vote: 381 - 44 (Roll no. 150).(consideration: CR H1953)
House roll call 150 · Individual votesOn motion to recommit with instructions Failed by recorded vote: 180 - 245 (Roll no. 149). (consideration: CR H1953)
House roll call 149 · Individual votesThe previous question on the motion to recommit with instructions was ordered without objection.
DEBATE - The House proceeded with ten minutes of debate on the motion to recommit the bill to the Committee on Ways and Means.
Mr. Stark moved to recommit with instructions to Ways and Means.
Pursuant to the provisions of H. Res. 88, the amendment in the nature of a substitute recommended by the Committee on Ways and Means was considered as adopted.
The previous question was ordered pursuant to the rule.
The House rose from the Committee of the Whole House on the state of the Union to report H.R. 831.
DEBATE - Pursuant to the provisions of H. Res. 88, the Committee of the Whole proceeded with one hour of debate on the McDermott substitute.
GENERAL DEBATE - The Committee of the Whole proceeded with one hour of general debate.
The Speaker designated the Honorable Scott McInnis to act as Chairman of the Committee.
House resolved itself into the Committee of the Whole House on the state of the Union pursuant to H. Res. 88 and Rule XXIII.
Rule provides for consideration of H.R. 831 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. All points of order against consideration of the bill are waived. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as read. Measure will be considered read. Specified amendments are in order.
Considered under the provisions of rule H. Res. 88. (consideration: CR H1921-1953)
Rule H. Res. 88 passed House.
Rules Committee Resolution H. Res. 88 Reported to House. Rule provides for consideration of H.R. 831 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. All points of order against consideration of the bill are waived. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as read. Measure will be considered read. Specified amendments are in order.
Placed on the Union Calendar, Calendar No. 14.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 104-32.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 104-32.
Ordered to be Reported (Amended) by Voice Vote.
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Analyze H.R.831 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.831 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.831 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
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