3.0.0 5514 2023-01-11T13:39:51Z 2023-01-11T13:39:51Z House HR 2018-04-13 115 [Congressional Record Volume 164, Number 60 (Friday, April 13, 2018)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. GROTHMAN:H.R. 5514.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1 of the Constitution of theUnited States.[Page H3316]]]> hswm00 Ways and Means Committee House Standing Referred to 2018-04-13T13:01:00Z 2018-04-13 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2018-04-13 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-04-13 Introduced in House IntroReferral 1000 9 Library of Congress G000576 Rep. Grothman, Glenn [R-WI-6] Glenn Grothman R WI 6 N Taxation Capital gains tax Income tax rates Tax administration and collection, taxpayers Taxation 00 2018-04-13 Introduced in House 2021-12-02T19:43:04Z Tax Fairness Act of 2018

This bill amends the Internal Revenue Code to modify the tax treatment of partnership interests held in connection with the performance of services. The bill requires certain income from the partnerships to be treated as ordinary income rather than as capital gains.

]]> Tax Fairness Act of 2018 Display Title Tax Fairness Act of 2018 Official Title as Introduced To amend the Internal Revenue Code of 1986 to treat certain income with respect to partnership interests held in connection with the performance of services as ordinary income. Introduced in House IH Short Titles as Introduced Tax Fairness Act of 2018 Introduced in House 2018-04-13T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr5514ih/xml/BILLS-115hr5514ih.xml 2018-04-13 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.