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House bill · 100th Congress · Did not become law

A bill to amend the Internal Revenue Code of 1986 to provide that a waiver under an interest rate adjustment clause on a small issue bond shall not be treated as resulting in a new issue for purposes of determining deductibility of interest by a financial institution.

H.R. 4812Introduced Jun 14, 1988Policy area: Taxation
Sponsor: Rep. J. Rowland D-GA
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Where it went

Latest action: Jun 14, 1988 — Referred to House Committee on Ways and Means.

Vote results

No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).

Cosponsors

2 cosponsors — 2 Democrats

0 of 2 cosponsors (0%) are from the other party.

Ronnie Flippo (D-AL), Ed Jenkins (D-GA).

More from the sponsor

Other 100th Congress bills sponsored by Rep. J. Rowland.

Sponsor’s state and district

Georgia in Congress · GA-8 district

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Data as of Sep 30, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.