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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (1)

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to permanently extend the deduction for the health insurance costs of self-employed individuals, to repeal the provision permitting nonrecognition of gain on sales and exchanges effectuating policies of the Federal Communications Commission, and for other purposes.


Actions Overview (12)

Date Actions Overview
04/11/1995Became Public Law No: 104-7. (TXT | PDF)
04/11/1995Signed by President.
04/04/1995Presented to President.
04/03/1995Conference report agreed to in Senate: Senate agreed to conference report by Voice Vote.(consideration: CR S5029-5047)
03/30/1995Conference report agreed to in House: On agreeing to the conference report Agreed to by voice vote.(consideration: CR H4004)
03/29/1995Conference report filed: Conference report H. Rept. 104-92 filed.(text of conference report: CR H3909-3915)
03/28/1995Conference committee actions: Conferees agreed to file conference report.
03/24/1995Passed/agreed to in Senate: Passed Senate with an amendment by Voice Vote.
03/20/1995Committee 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.
02/21/1995Passed/agreed to in House: On passage Passed by recorded vote: 381 - 44 (Roll no. 150).(consideration: CR H1953)
02/14/1995Reported (Amended) by the Committee on Ways and Means. H. Rept. 104-32.
02/06/1995Introduced in House

All Actions (65)

Date Chamber All Actions
06/09/1995HouseSponsor introductory remarks on measure. (CR E1222)
04/11/1995Became Public Law No: 104-7. (TXT | PDF)
04/11/1995Signed by President.
04/04/1995HousePresented to President.
04/03/1995SenateMessage on Senate action sent to the House.
04/03/1995SenateSenate agreed to conference report by Voice Vote. (consideration: CR S5029-5047)
04/03/1995SenateConference report considered in Senate.
04/03/1995SenateCloture on the conference report invoked in Senate by Yea-Nay Vote. 83-0. Record Vote No: 126.
03/31/1995SenateCloture motion on the conference report to accompany H.R. 831 presented in Senate. (consideration: CR S4979)
03/31/1995SenateConference report considered in Senate. (consideration: CR S4974-4980)
03/30/1995SenateConference papers: message on House action held at the desk in Senate.
03/30/1995-1:40pmHouseOn agreeing to the conference report Agreed to by voice vote. (consideration: CR H4004)
03/30/1995-1:40pmHouseMotions to reconsider laid on the table Agreed to without objection.
03/30/1995-1:40pmHouseThe previous question was ordered without objection.
03/30/1995-12:33pmHouseDEBATE - The House proceeded with one hour of debate on the conference report.
03/30/1995-12:33pmHouseMr. Archer brought up conference report H. Rept. 104-92 for consideration under the provisions of H. Res. 121.
03/30/1995-12:31pmHouseRule H. Res. 121 passed House.
03/29/1995-9:49pmHouseRules 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.
03/29/1995SenateConference papers: Senate report and managers' statement held at the desk in Senate.
03/29/1995-2:53pmHouseConference report H. Rept. 104-92 filed. (text of conference report: CR H3909-3915)
03/28/1995-7:36pmHouseThe Speaker appointed conferees: Archer, Crane, Thomas, Gibbons, and Rangel.
03/28/1995-7:35pmHouseMotion to reconsider laid on the table Agreed to without objection.
03/28/1995-7:16pmHouseOn motion that the House instruct conferees Failed by the Yeas and Nays: 193 - 224 (Roll No. 272). (consideration: CR H3851-3852)
03/28/1995-7:15pmHouseThe previous question was ordered without objection.
03/28/1995-6:15pmHouseDEBATE - 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.
03/28/1995-6:14pmHouseMr. Gibbons moved that the House instruct conferees.
03/28/1995-6:13pmHouseOn motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection. (consideration: CR H3845)
03/28/1995-6:13pmHouseMotion to reconsider laid on the table Agreed to without objection.
03/28/1995-6:13pmHouseMr. Archer asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.
03/28/1995-2:51pmConferees agreed to file conference report.
Action By: Joint
03/28/1995SenateMessage on Senate action sent to the House.
03/24/1995SenateSenate insists on its amendment asks for a conference, appoints conferees Packwood; Dole; Roth; Chafee; Grassley; Moynihan; Baucus; Bradley; Moseley-braun. (consideration: CR S4559)
03/24/1995SenatePassed Senate with an amendment by Voice Vote.
03/24/1995SenateConsidered by Senate. (consideration: CR S4532-4559)
03/20/1995SenatePlaced on Senate Legislative Calendar under General Orders. Calendar No. 34.
03/20/1995SenateCommittee 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.
03/15/1995SenateCommittee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.
02/22/1995SenateReceived in the Senate and read twice and referred to the Committee on Finance.
02/21/1995-9:52pmHouseMotion to reconsider laid on the table Agreed to without objection.
02/21/1995-9:52pmHouseOn passage Passed by recorded vote: 381 - 44 (Roll no. 150). (consideration: CR H1953)
02/21/1995-9:44pmHouseOn motion to recommit with instructions Failed by recorded vote: 180 - 245 (Roll no. 149). (consideration: CR H1953)
02/21/1995-9:26pmHouseThe previous question on the motion to recommit with instructions was ordered without objection.
02/21/1995-9:15pmHouseDEBATE - The House proceeded with ten minutes of debate on the motion to recommit the bill to the Committee on Ways and Means.
02/21/1995-9:15pmHouseMr. Stark moved to recommit with instructions to Ways and Means.
02/21/1995-9:14pmHousePursuant 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.
02/21/1995-9:13pmHouseThe previous question was ordered pursuant to the rule.
02/21/1995-9:13pmHouseThe House rose from the Committee of the Whole House on the state of the Union to report H.R. 831.
02/21/1995-9:13pmHouseH.Amdt.183 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.
02/21/1995-9:13pmHouseH.Amdt.183 Amendment in the nature of a substitute reported by the House Committee on Ways and Means.
02/21/1995-9:13pmHouseH.Amdt.182 On agreeing to the McDermott amendment (A001) Failed by recorded vote: 191 - 234 (Roll no. 148).
02/21/1995-7:47pmHouseDEBATE - Pursuant to the provisions of H. Res. 88, the Committee of the Whole proceeded with one hour of debate on the McDermott substitute.
02/21/1995-7:47pmHouseH.Amdt.182 Amendment (A001) in the nature of a substitute offered by Mr. McDermott.
02/21/1995-6:34pmHouseGENERAL DEBATE - The Committee of the Whole proceeded with one hour of general debate.
02/21/1995-6:34pmHouseThe Speaker designated the Honorable Scott McInnis to act as Chairman of the Committee.
02/21/1995-6:34pmHouseHouse resolved itself into the Committee of the Whole House on the state of the Union pursuant to H. Res. 88 and Rule XXIII.
02/21/1995-6:33pmHouseRule 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.
02/21/1995-6:33pmHouseConsidered under the provisions of rule H. Res. 88. (consideration: CR H1921-1953)
02/21/1995-6:33pmHouseRule H. Res. 88 passed House.
02/16/1995-2:41pmHouseRules 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.
02/14/1995HousePlaced on the Union Calendar, Calendar No. 14.
02/14/1995HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 104-32.
02/08/1995HouseOrdered to be Reported (Amended) by Voice Vote.
Action By: Committee on Ways and Means
02/08/1995HouseCommittee Consideration and Mark-up Session Held.
Action By: Committee on Ways and Means
02/06/1995HouseReferred to the House Committee on Ways and Means.
02/06/1995HouseIntroduced in House

Cosponsors (3)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Matsui, Robert T. [D-CA-5]* 02/06/1995
Rep. Thomas, William M. [R-CA-21]* 02/06/1995
Rep. Johnson, Nancy L. [R-CT-6]* 02/06/1995

Committees (2)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means02/06/1995 Referred to
02/08/1995 Markup by
02/14/1995 Reported by H. Rept. 104-32
Senate Finance02/22/1995 Referred to
03/15/1995 Markup by
03/20/1995 Reported by S. Rept. 104-16

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Latest Summary (5)

There are 5 summaries for H.R.831. View summaries

Shown Here:
Conference report filed in House (03/29/1995)

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.