Amendment105th Congress
561
- Amendment Number
- 561
- Purpose
- To authorize the Secretary of the Treasury to abate the accrual of interest on income tax underpayments by taxpayers located in Presidentially declared disaster areas if the Secretary extends the time for filing returns and payment of tax (and waives any penalties relating to the failure to so file or so pay) for such taxpayers.
- Congress
- 105
- Type
- SAMDT
- Latest Action Date
- Jun 26, 1997
- Latest Action Text
- Amendment SP 561 agreed to in Senate by Unanimous Consent.
- Proposed Date
- Jun 26, 1997
- Submitted Date
- Jun 26, 1997
- Chamber
- Senate
- Update Date
- Aug 15, 2021