102nd Congress > House > Vote 423

Date: 1991-11-26

Result: 420-0 (Passed)

Clerk session vote number: 439

Vote Subject Matter: Government Management / Budget Special Interest

Bill number: HR3909


Description: TAX EXTENSION ACT OF 1991

Bill summary: Tax Extension Act of 1991 - Title I: 6-Month Extension of Certain Expiring Tax Provisions - Amends the Internal Revenue Code to extend for six months the following expiring provisions: (1) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (2) the credit for increasing research activities; (3) the tax exclusion for employer-provided educational assistance; (4) the tax exclusion for employer-provided group legal (...show more) services plans; (5) the targeted jobs credit; (6) the energy investment credit for solar and geothermal property; (7) the low-income housing credit; (8) the authority to issue mortgage revenue bonds and mortgage credit certificates; (9) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (10) the itemized deduction for health insurance costs of self-employed individuals; (11) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (12) the tax credit for charitable contributions of appreciated tangible property. Title II: Modification to Corporate Estimated Tax Provisions - Provides for a temporary increase (taxable years beginning after 1991 and before 1997) in the amount of installment payments in the case of corporations that underpay estimated taxes.

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Bill titles: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

Links for more info on the vote: congress.gov

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Member Vote Map

Vote Ideological Breakdown

This chart describes how members voted on the rollcall. Members are placed according to their NOMINATE ideological scores. A cutting line divides the vote into those expected to vote "Yea" and those expected to vote "Nay". The shaded heatmap reflects the expected probability of voting "Yea". You can select points or regions to subset the members listed above and below.


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