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Titles (1)

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of Treasury to waive the interest penalty for failure to pay estimated income tax for elderly and retired persons, in certain situations.


Actions Overview (1)

Date Actions Overview
09/23/1982Introduced in House

All Actions (3)

Date All Actions
09/23/1982See H.R.4961.
09/23/1982Referred to House Committee on Ways and Means.
Action By: House of Representatives
09/23/1982Introduced in House
Action By: House of Representatives

Cosponsors (0)

No cosponsors.


Committees (1)

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 Means09/23/1982 Referred to

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Subjects (4)


Latest Summary (1)

There is one summary for H.R.7175. View summaries

Shown Here:
Introduced in House (09/23/1982)

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations exempting retirees or individuals over age 65 from interest penalties with respect to any underpayment of estimated tax. Requires that such underpayment be due to reasonable cause (defined to include mistake or ignorance of the law) and not to willful neglect.