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Code · BILL · 115th Congress · H.R. 1 (Introduced in House) — To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018. · Sec. 5101

Sec. 5101. Simplification of excise tax on private foundation investment income

37 words·~1 min read·/bill/115/hr/1/ih/section-5101

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Section 4940(a) is amended by striking 2 percent and inserting 1.4 percent . Section 4940 is amended by striking subsection (e). The amendments made by this section shall apply to taxable years beginning after December 31, 2017.
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