[Comments on H.R. 2714]
B-228615
Published: Jul 30, 1987. Publicly Released: Apr 16, 1990.
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Highlights
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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Appropriation actsProperty taxesProposed legislationSales taxesState taxesTax exempt statusTax lawUse taxesTax exemptionsPersonal property