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Their Record

House Roll Call 923, 94th Congress · June 22, 1976

TO SUSPEND THE RULES AND PASS H.R. 10051, AS AMENDED, TO PROVIDE THAT INCOME DISTRIBUTED BY AN INSURANCE COMPANY INADVERTENTLY FROM THE POLICY HOLDERS SURPLUS ACCOUNT AND THEN PROMPTLY RETURNED TO THE COMPANY WOULD NOT BE SUBJECT TO TAX.

339 yea · 66 nay26 not voting or present
Democrat209 yea · 60 nay
Republican127 yea · 6 nay
Independent1 yea · 0 nay
Other2 yea · 0 nay

Solid = yea, faded = nay.

The measure

H.R. 10051 ↗

An Act to amend section 815 of the Internal Revenue Code to allow a life insurance company to disregard (for purposes of that section) a distribution during the last month of its taxable year, determined to have been made out of the policyholders surplus account, if such distribution is returned to the company not later than the due date for filing its income tax return (including extensions thereof) for that year, and for other purposes.

Policy area: Taxation — assigned by Library of Congress subject specialists, not by this site.

How this vote is scored

Which tracked issues this roll call counts toward, and which way a yea vote moves a member on each. Direction is decided per issue, because one bill can push two issues opposite ways.

  • TaxesA yea counts toward “Cut taxes”

    model(0.90): Exempts returned insurance funds from taxation, providing tax relief.

    Tagged by: policy-area:Taxation

    Axis: Raise revenue ← → Cut taxes

Who voted which way

Every member recorded on this roll call, with the party they sat with at the time.

Yea (339)

Nay (66)

Not voting or present (26)

Vote records come from Voteview (voteview.com); bill titles and policy areas from the congress.gov API. See methodology for how the record was built.