Justice and Law Enforcement:

[Comments on H.R. 2714]

B-228615: Published: Jul 30, 1987. Publicly Released: Apr 16, 1990.

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GAO commented on proposed legislation to clarify the exemption of essential congressional support activities from sales, use, or personal property taxes. GAO found that, in order to be considered for tax-exempt status, an activity should be: (1) physically located on or in the specified areas; and (2) an essential support activity or function for either the House of Representatives or the Senate.

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