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House bill · 102nd Congress · Did not become law

To amend the Internal Revenue Code of 1986 to allow a reasonable cause exception for the failure to make certain payments with respect to partnerships and S corporations not using a required taxable year.

H.R. 5515Introduced Jun 30, 1992Policy area: Taxation
Sponsor: Rep. Mike Kopetski D-OR
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Where it went

Latest action: Jun 30, 1992 — Referred to the 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

No cosponsors.

More from the sponsor

Other 102nd Congress bills sponsored by Rep. Mike Kopetski.

Sponsor’s state and district

Oregon in Congress · OR-5 district

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Data as of Sep 29, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.