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Senate bill · 103rd Congress · Did not become law

A bill to amend the Internal Revenue Code of 1986 to allow farmers' cooperatives to elect to include gains or losses from certain dispositions in the determination of net earnings, and for other purposes.

S. 545Introduced Mar 10, 1993Policy area: Taxation
Sponsor: Sen. David Boren D-OK
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Where it went

Latest action: Oct 5, 1994 — Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.

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

18 cosponsors — 9 Republicans, 8 Democrats, 1 independent

9 of 18 cosponsors (50%) are from the other party.

Max Baucus (D-MT), John Danforth (R-MO), Thomas Daschle (D-SD), Robert Dole (R-KS), Byron Dorgan (D-ND), David Durenberger (R-MN), Thomas Gorton (R-WA), Chuck Grassley (R-IA), Howell Heflin (D-AL), James Jeffords (I-VT), John Johnston (D-LA), J. Kerrey (D-NE), Richard Lugar (R-IN), Larry Pressler (R-SD), Donald Riegle (D-MI), William Roth (R-DE), Richard Shelby (R-AL), Harris Wofford (D-PA).

More from the sponsor

Other 103rd Congress bills sponsored by Sen. David Boren.

Sponsor’s state and district

Oklahoma in Congress

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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.