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H.R. 4968 · 96th Congress · 1979–1980

A bill to amend the Internal Revenue Code of 1954 to provide that in certain cases the net operating loss carryover period for a taxpayer who ceases to be real estate investment trust shall be the same as the net operating loss carryover period for a taxpayer who continues to be real estate investment trust.

H.R. 4968 in the 96th Congress (1979–1980) became law — introduced on Jul 26, 1979, sponsored by Wyche Fowler Jr.. Congress held 1 roll call vote on it.

During the 96th Congress (1979–1980), Jimmy Carter was president, and Democrats held majorities in both the House and Senate.

Status
Became law
Introduced
Jul 26, 1979
Policy area
Business and commerce
Public law
Public Law 96-595

Sponsor

Wyche Fowler Jr. (D-GA)

Where it stands

  • IntroducedJul 26, 1979
  • Passed the HouseYes
  • Passed the SenateYes
  • Sent to the PresidentYes
  • Became lawDec 24, 1980

Every roll call vote on this bill

Other Business and commerce bills in the 96th Congress

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From the Congressional Bills Project (Adler and Wilkerson), covering 1947–2002.

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Capitol Receipts, “H.R. 4968 (96th Congress): A bill to amend the Internal Revenue Code…,” https://www.capitolreceipts.com/bill/96-hr-4968/a-bill-to-amend-the-internal-revenue-code-of (accessed 2026-10-16).

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