H.R.2645 - Tax Technical Corrections Act of 1997105th Congress (1997-1998)
|Sponsor:||Rep. Archer, Bill [R-TX-7] (Introduced 10/09/1997)|
|Committees:||House - Ways and Means|
|Committee Reports:||H. Rept. 105-356|
|Latest Action:||07/09/1998 For Further Action See H.R.2676.|
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Summary: H.R.2645 — 105th Congress (1997-1998)All Bill Information (Except Text)
Reported to House amended (10/29/1997)
Tax Technical Corrections Act of 1997 - Amends the Internal Revenue Code (IRC), the Taxpayer Relief Act of 1997 (which primarily amended the IRC), and other tax legislation to revise provisions concerning, among other things: (1) credits for children; (2) education incentives; (3) savings and investment incentives; (4) estate, gift, and generation-skipping taxes; (5) incentives for the revitalization of the District of Columbia; (6) excise taxes; (7) financial products; (8) corporate organizations and reorganizations; (9) foreign investments and tax credits; (10) the means of tax payment; (11) pensions and employee benefits; (12) unused business credits; and (13) stapled entities.
Makes such revisions effective as if included in the Taxpayer Relief Act of 1997, with exceptions.