Bill Sponsor
House Bill 1545
116th Congress(2019-2020)
To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income.
Introduced
Introduced
Introduced in House on Mar 5, 2019
Overview
Text
Introduced in House 
Mar 5, 2019
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Introduced in House(Mar 5, 2019)
Mar 5, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 1545 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 1545


To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income.


IN THE HOUSE OF REPRESENTATIVES

March 5, 2019

Mr. Walker (for himself, Mr. Duncan, Mr. Hice of Georgia, Mr. Gaetz, Mr. Lamborn, Mr. Suozzi, and Mr. Budd) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Repeal of inclusion of certain fringe benefit expenses in unrelated business taxable income.

(a) In general.—Section 512(a) of the Internal Revenue Code of 1986 is amended by striking paragraph (7).

(b) Effective date.—The amendment made by this section shall take effect as if included in the amendments made by section 13703 of Public Law 115–97.