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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

A bill to amend the Internal Revenue Code of 1954 to waive in certain cases the residency requirements for deductions or exclusions of individuals living abroad, to allow the tax-free rollover of certain distributions from money purchase pension plans, and for other purposes.

Actions Overview (9)

Date Actions Overview
12/28/1980Public Law 96-608.
12/28/1980Signed by President.
12/17/1980Measure presented to President.
12/13/1980Resolving differences -- House actions: House agreed to Senate amendments.
12/13/1980Passed/agreed to in Senate: Measure passed Senate, amended.
11/24/1980Reported to Senate from the Committee on Finance with amendment, S. Rept. 96-1031.
12/17/1979Passed/agreed to in House: Measure passed House.
12/05/1979Reported to House from the Committee on Ways and Means, H. Rept. 96-689.
11/28/1979Introduced in House

All Actions (17)

Date Chamber All Actions
12/28/1980Public Law 96-608.
12/28/1980Signed by President.
12/17/1980HouseMeasure presented to President.
12/17/1980Measure enrolled in Senate.
12/16/1980Measure enrolled in House.
12/13/1980HouseHouse agreed to Senate amendments.
12/13/1980SenateMeasure passed Senate, amended.
12/13/1980SenateMeasure considered in Senate.
12/13/1980SenateCall of calendar in Senate.
11/24/1980SenateReported to Senate from the Committee on Finance with amendment, S. Rept. 96-1031.
12/18/1979SenateReferred to Senate Committee on Finance.
12/17/1979HouseMeasure passed House.
12/17/1979HouseMeasure considered in House.
12/17/1979HouseMeasure called up under motion to suspend rules and pass in House.
12/05/1979HouseReported to House from the Committee on Ways and Means, H. Rept. 96-689.
11/28/1979HouseReferred to House Committee on Ways and Means.
11/28/1979HouseIntroduced in House

Cosponsors (3)

Congress.gov databases include cosponsorship dates (including identification of "original" cosponsors) since 1981 (97th Congress). Prior to 1981, you may be able to find some information online, but often the information is available only in print form.

Rep. Archer, Bill [R-TX-7]
Rep. AuCoin, Les [D-OR-1]
Rep. Dicks, Norman D. [D-WA-6]

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 Means11/28/1979 Referred to
12/05/1979 Reported by H.Rept 96-689
Senate Finance12/18/1979 Referred to
11/24/1980 Reported by S.Rept 96-1031

No related bill information was received for H.R.5973.

Latest Summary (3)

There are 3 summaries for H.R.5973. View summaries

Shown Here:
Passed Senate amended (12/13/1980)

(Measure passed Senate, amended)

Amends the Internal Revenue Code to permit the waiver of residency requirements for individuals residing in a foreign country who claim income tax deductions for living expenses incurred in such country, if such individuals are prevented from conducting normal business in such country due to war, civil unrest, or similar adverse conditions, and such individuals prove to the satisfaction of the Secretary of the Treasury that they would have met such residency requirements under normal conditions.

Permits a taxpayer to roll over complete distributions from a money purchase pension plan or report income from such distribution according to the ten-year income averaging rules, even if there is no similar distribution from another pension plan of the same employer in which the taxpayer is a participant.

Extends to nonitemizing taxpayers the income tax deduction for repayment of supplemental unemployment compensation benefits if the repayment is required because of the receipt of trade readjustment allowances under the Trade Act of 1974.

Revises the tax rules pertaining to the deductibility of expenses for attending a foreign convention. Permits an income tax deduction for such expenses if it is as reasonable to hold a business convention outside the North American area (such area includes the United States, its possessions, the Trust Territory of the Pacific, Canada, and Mexico) as it is to hold such convention within it. Repeals provisions allowing unrestricted deductions for expenses for two foreign conventions per year. Repeals the subsistence expenses limitations, the coach fare limitations, and the special reporting requirements for foreign convention expenses.

Permits an exemption from the prohibition against self-dealing transactions between a private foundation and certain individuals having an interest in such foundation (disqualified persons) in certain circumstances involving the leasing of property to such foundation by the disqualified persons.

Provides that, with respect to any sale of real property during 1976, indebtedness incurred before January 1, 1965, by a tax-exempt organization to finance the construction of a building on such property shall not be treated as acquisition indebtedness for purposes of the tax on the unrelated business income of such organization if the property was acquired by such organization before January 1, 1952, and is contiguous to another parcel of real property which was acquired by such organization before January 1, 1952, and was used by such organization in accordance with the purpose for which the organization received its tax exemption.