The measure
The official bill title and text published by Congress and GovInfo.
97th Congress · 1981–1983
S. 408
A bill to amend the Internal Revenue Code of 1954 with respect to the income tax treatment of earned income of citize…
Senate
Latest action: Committee on Finance requested executive comment from OMB; Treasury Department. · May 15, 1981 Understand the measure
What this bill does
No official summary is on file here yet. Check Congress.gov for available summaries and the bill text.
The movement
Every committee, chamber, and clerk-recorded action attached to its date.
The votes
Every roll call on this measure—or a clear notice when no individual vote exists.
Where it stands
The measure's progress
The official list for this Congress gives only the latest action, so the full path is on Congress.gov.
Committee on Finance requested executive comment from OMB; Treasury Department.
Recorded May 15, 1981, as the clerk wrote it
Official title
A bill to amend the Internal Revenue Code of 1954 with respect to the income tax treatment of earned income of citizens or residents of the United States earned abroad, and for other purposes.
Recorded votes
None taken
The official record
- Congress.gov bill page
- Article I, Section 7 of the Constitution: how a bill becomes law
- Title, dates and latest action from the Library of Congress bill list (Congress.gov API); the full record (sponsor, committee, actions) is being added and is on Congress.gov now, read October 12, 2026 · see sources
Cite this record
- Reference number
bill-97-s408- Permanent link
- https://votefiles.com/cite/bill-97-s408
- Official source
- Congress.gov ↗
- Last checked
- Status and actions last read from the official GovInfo BILLSTATUS record
AP style
Vote Files, "S. 408 (97th Congress): A bill to amend the Internal Revenue Code of 1954 with respect to the income tax treatment of earned income of citizens or residents of the United States earned abroad, and for other purposes," last checked Oct. 12, 2026, citing Congress.gov, https://votefiles.com/cite/bill-97-s408
APA
Vote Files. (2026, October 12). S. 408 (97th Congress): A bill to amend the Internal Revenue Code of 1954 with respect to the income tax treatment of earned income of citizens or residents of the United States earned abroad, and for other purposes [Bill record]. Retrieved October 13, 2026, from https://votefiles.com/cite/bill-97-s408
Chicago
Vote Files. "S. 408 (97th Congress): A bill to amend the Internal Revenue Code of 1954 with respect to the income tax treatment of earned income of citizens or residents of the United States earned abroad, and for other purposes." Last modified October 12, 2026. Accessed October 13, 2026. https://votefiles.com/cite/bill-97-s408.
BibTeX
@misc{votefiles_bill_97_s408,
author = {{Vote Files}},
title = {{S. 408 (97th Congress): A bill to amend the Internal Revenue Code of 1954 with respect to the income tax treatment of earned income of citizens or residents of the United States earned abroad, and for other purposes}},
year = {2026},
howpublished = {\url{https://votefiles.com/cite/bill-97-s408}},
note = {Reference number bill-97-s408; official source: Congress.gov, https://www.congress.gov/bill/97th-congress/senate-bill/408; last checked October 12, 2026; accessed October 13, 2026}
}Plain link
https://votefiles.com/cite/bill-97-s408
Cite the official source for the underlying fact. The Vote Files reference number never changes for this record. AP, APA and Chicago are standard citation styles for news and academic writing, and BibTeX is the format reference-manager programs read.
Official analyses
CBO cost estimates and CRS reports on S. 408
No official record has been found at this time. We are watching for updates.
Listed only where the Congressional Budget Office names this bill number in its estimate's title and that title matches the bill's own, or where the Congressional Research Service lists this bill among a report's related materials. Titles and dates are the publishers' own. All watchdog and scorekeeper reports
On the record
No recorded vote
No roll call has been taken on this measure, so no member's position on it is on the record. Most measures never get one.