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JCT Describes H.R. 5446 Substitute Amendment

APR. 10, 2018

JCX-22-18

DATED APR. 10, 2018
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Joint Committee on Taxation
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2018-15806
  • Tax Analysts Electronic Citation
    2018 TNT 70-34
Citations: JCX-22-18

DESCRIPTION OF AN AMENDMENT IN THE NATURE OF A SUBSTITUTE TO THE PROVISIONS OF H.R. 5446, A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO RESTRICT THE IMMEDIATE SALE OF SEIZED PROPERTY BY SECRETARY OF THE TREASURY TO PERISHABLE GOODS

JOINT COMMITTEE ON TAXATION
April 10, 2018
JCX-22-18

The Chairman's amendment in the nature of a substitute corrects the effective date in subsection (b)(1) by substituting the word “section” for “subsection.”

The Chairman's amendment in the nature of a substitute is estimated to have a negligible effect on Federal fiscal year budget receipts for the period 2018-2028.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Joint Committee on Taxation
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2018-15806
  • Tax Analysts Electronic Citation
    2018 TNT 70-34
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