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Senate bill · 100th Congress · Did not become law

A bill to amend the Internal Revenue Code of 1986 to preclude all corporations engaged in farm product processing with gross receipts in excess of $100,000,000 from using cash accounting.

S. 311Introduced Jan 14, 1987Policy area: Taxation
Sponsor: Sen. Edward Zorinsky D-NE
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Where it went

Latest action: Jan 14, 1987 — Read twice and referred to the Committee on Finance.

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

1 cosponsor — 1 Democrat

0 of 1 cosponsors (0%) are from the other party.

Kent Conrad (D-ND).

More from the sponsor

Other 100th Congress bills sponsored by Sen. Edward Zorinsky.

Sponsor’s state and district

Nebraska in Congress

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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.