Congress · Laws

Tax Extension Act of 1991

Public Law 102-227 · H.R. 3909 · 102nd Congress · began in the House

Signed by George H. W. Bush (R) on Dec 11, 1991 · Taxation

Sponsor: Rep. Daniel Rostenkowski (D-IL-8)

Cosponsors: None

Passage votesYeaNay

HouseRecorded vote: 420 yea, 0 nay420–0
SenateUnanimous consent

Data notes

The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.

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Summary

The Congressional Research Service’s plain-language summary of what the law does.

Tax Extension Act of 1991 - Title I: 6-Month Extension of Certain Expiring Tax Provisions - Amends the Internal Revenue Code to extend for six months the following expiring provisions: (1) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (2) the credit for increasing research activities; (3) the tax exclusion for employer-provided educational assistance; (4) the tax exclusion for employer-provided group legal services plans; (5) the targeted jobs credit; (6) the energy investment credit for solar and geothermal property; (7) the low-income housing credit; (8) the authority to issue mortgage revenue bonds and mortgage credit certificates; (9) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (10) the itemized deduction for health insurance costs of self-employed individuals; (11) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (12) the tax credit for charitable contributions of appreciated tangible property.

Title II: Modification to Corporate Estimated Tax Provisions - Provides for a temporary increase (taxable years beginning after 1991 and before 1997) in the amount of installment payments in the case of corporations that underpay estimated taxes.

Who voted for it

Every House member of the 102nd Congress on the ideology compass. Highlighted: the 420 who voted yea on final passage. Faded: everyone else, including those who voted nay, did not vote, or had not yet taken office.

420 yea0 nay14 present or did not vote

Dimension 2

Economic left–right

More liberalMore conservative

Democrats who voted yea(257)

Rep. Bill ClayD-MO-1
Rep. Craig WashingtonD-TX-18
Rep. Gus SavageD-IL-2
Rep. Charles HayesD-IL-1
Rep. John ConyersD-MI-1
Rep. Ronald DellumsD-CA-8
Rep. Major OwensD-NY-12
Rep. Maxine WatersD-CA-29
Rep. Theodore WeissD-NY-17
Rep. Henry GonzálezD-TX-20
Rep. Donald PayneD-NJ-10
Rep. Louis StokesD-OH-21
Rep. Charlie RangelD-NY-16
Rep. Barbara-Rose CollinsD-MI-13
Rep. Edward RoybalD-CA-25
Rep. John LewisD-GA-5
Rep. Neil AbercrombieD-HI-1
Rep. David BoniorD-MI-12
Rep. José SerranoD-NY-18
Rep. Lucien BlackwellD-PA-2
Rep. James OberstarD-MN-8
Rep. Alan WheatD-MO-5
Rep. Thomas FogliettaD-PA-1
Rep. Nancy PelosiD-CA-5
Rep. James ScheuerD-NY-8
Rep. Norman MinetaD-CA-13
Rep. Don EdwardsD-CA-10
Rep. Carl PerkinsD-KY-7
Rep. Julian DixonD-CA-28
Rep. Jim McDermottD-WA-7
Rep. Michael KopetskiD-OR-5
Rep. William FordD-MI-15
Rep. Jolene UnsoeldD-WA-3
Rep. Martin SaboD-MN-5
Rep. Esteban TorresD-CA-34
Rep. William CoyneD-PA-14
Rep. Bruce VentoD-MN-4
Rep. Dennis HertelD-MI-14
Rep. Patsy MinkD-HI-2
Rep. Bernie SandersD-VT
Rep. Pete StarkD-CA-9
Rep. Victor FazioD-CA-4
Rep. Dale KildeeD-MI-7
Rep. Meldon LevineD-CA-27
Rep. Allan SwiftD-WA-2
Rep. Henry WaxmanD-CA-24
Rep. Howard WolpeD-MI-3
Rep. Robert MatsuiD-CA-3
Rep. George MillerD-CA-7
Rep. Gary AckermanD-NY-7
Rep. Ed MarkeyD-MA-7
Rep. William JeffersonD-LA-2
Rep. Dick GephardtD-MO-3
Rep. Dante FascellD-FL-19
Rep. Gerry StuddsD-MA-10
Rep. Kweisi MfumeD-MD-7
Rep. Mary OakarD-OH-20
Rep. John MoakleyD-MA-9
Rep. Barney FrankD-MA-4
Rep. Bill AlexanderD-AR-1
Rep. Howard BermanD-CA-26
Rep. John OlverD-MA-1
Rep. Lane EvansD-IL-17
Rep. Dave ObeyD-WI-7
Rep. Neal SmithD-IA-4
Rep. Lawrence SmithD-FL-16
Rep. John DingellD-MI-16
Rep. Thomas DowneyD-NY-2
Rep. Steny HoyerD-MD-5
Rep. Nita LoweyD-NY-20
Rep. Frank AnnunzioD-IL-11
Rep. Sam GejdensonD-CT-2
Rep. Peter DeFazioD-OR-4
Rep. Thomas MantonD-NY-9
Rep. Barbara BoxerD-CA-6
Rep. Richard NealD-MA-2
Rep. Francis McCloskeyD-IN-8
Rep. Harold FordD-TN-9
Rep. Jerry KleczkaD-WI-4
Rep. George BrownD-CA-36
Rep. Michael SynarD-OK-2
Rep. Albert BustamanteD-TX-23
Rep. Jack BrooksD-TX-9
Rep. Joseph KennedyD-MA-8
Rep. Robert MrazekD-NY-3
Rep. Robert BorskiD-PA-3
Rep. David NagleD-IA-3
Rep. Albert EspyD-MS-2
Rep. John LaFalceD-NY-32
Rep. Matthew McHughD-NY-28
Rep. William NatcherD-KY-2
Rep. Ronald ColemanD-TX-16
Rep. Eliot EngelD-NY-19
Rep. Benjamin CardinD-MD-3
Rep. Sander LevinD-MI-17
Rep. Thomas AndrewsD-ME-1
Rep. Stephen SolarzD-NY-13
Rep. Henry NowakD-NY-33
Rep. Thomas SawyerD-OH-14
Rep. Robert RoeD-NJ-8
Rep. Robert WiseD-WV-3
Rep. Les AuCoinD-OR-1
Rep. Anthony BeilensonD-CA-23
Rep. George HochbruecknerD-NY-1
Rep. Richard DurbinD-IL-20
Rep. Matthew MartínezD-CA-30
Rep. Chuck SchumerD-NY-10
Rep. Louise SlaughterD-NY-30
Rep. Bernard DwyerD-NJ-6
Rep. Michael McNultyD-NY-23
Rep. Nicholas MavroulesD-MA-6
Rep. Daniel RostenkowskiD-IL-8
Rep. Peter KostmayerD-PA-8
Rep. Rick BoucherD-VA-9
Rep. Barbara KennellyD-CT-1
Rep. Ron WydenD-OR-3
Rep. Ray ThorntonD-AR-2
Rep. Edward FeighanD-OH-19
Rep. James JontzD-IN-5
Rep. David SkaggsD-CO-2
Rep. John MurthaD-PA-12
Rep. Walter JonesD-NC-1
Rep. Rosa DeLauroD-CT-3
Rep. Brian DonnellyD-MA-11
Rep. Ed PastorD-AZ-2
Rep. Tom LantosD-CA-11
Rep. John BryantD-TX-5
Rep. Marcy KapturD-OH-9
Rep. Martin FrostD-TX-24
Rep. Peter ViscloskyD-IN-1
Rep. Jamie WhittenD-MS-1
Rep. Glenn AndersonD-CA-32
Rep. Jack ReedD-RI-2
Rep. Kika de la GarzaD-TX-15
Rep. Romano MazzoliD-KY-3
Rep. Donald PeaseD-OH-13
Rep. William RichardsonD-NM-3
Rep. Alan MollohanD-WV-1
Rep. John CoxD-IL-16
Rep. Dennis EckartD-OH-11
Rep. David PriceD-NC-4
Rep. Harry JohnstonD-FL-14
Rep. Martin RussoD-IL-3
Rep. Gerald SikorskiD-MN-6
Rep. Jim MoodyD-WI-5
Rep. Nick RahallD-WV-4
Rep. Tony HallD-OH-3
Rep. Norm DicksD-WA-6
Rep. Joan HornD-MO-2
Rep. Leon PanettaD-CA-16
Rep. Joseph KolterD-PA-4
Rep. Paul KanjorskiD-PA-11
Rep. Leslie AspinD-WI-1
Rep. Bill HefnerD-NC-8
Rep. Patricia SchroederD-CO-1
Rep. Bart GordonD-TN-6
Rep. Robert TorricelliD-NJ-9
Rep. Jim MoranD-VA-8
Rep. Joseph GaydosD-PA-20
Rep. Frank GuariniD-NJ-14
Rep. James TraficantD-OH-17
Rep. Peter HoaglandD-NE-2
Rep. Harley StaggersD-WV-2
Rep. Joseph EarlyD-MA-3
Rep. Ben JonesD-GA-4
Rep. Gus YatronD-PA-6
Rep. Terry BruceD-IL-19
Rep. Beryl AnthonyD-AR-4
Rep. Jill Long ThompsonD-IN-4
Rep. Charles HatcherD-GA-2
Rep. Jim ChapmanD-TX-1
Rep. Butler DerrickD-SC-3
Rep. Jake PickleD-TX-10
Rep. Tom BevillD-AL-4
Rep. Pete PetersonD-FL-2
Rep. George SangmeisterD-IL-4
Rep. Sam GibbonsD-FL-7
Rep. Larry LaRoccoD-ID-1
Rep. Buddy DardenD-GA-7
Rep. John SprattD-SC-5
Rep. James BacchusD-FL-11
Rep. Ed JenkinsD-GA-9
Rep. Collin PetersonD-MN-7
Rep. John WilliamsD-MT-1
Rep. Chet EdwardsD-TX-11
Rep. Douglas OwensD-UT-2
Rep. Philip SharpD-IN-2
Rep. Jerry CostelloD-IL-21
Rep. William HughesD-NJ-2
Rep. Cal DooleyD-CA-17
Rep. James BilbrayD-NV-1
Rep. Robert ClementD-TN-5
Rep. Richard LehmanD-CA-18
Rep. Tim JohnsonD-SD-1
Rep. Bob CarrD-MI-6
Rep. Charles McMillenD-MD-4
Rep. James OlinD-VA-6
Rep. Glenn PoshardD-IL-22
Rep. Rob AndrewsD-NJ-1
Rep. John BrowderD-AL-3
Rep. Charles WilsonD-TX-2
Rep. Frank PalloneD-NJ-3
Rep. William BrewsterD-OK-3
Rep. William LipinskiD-IL-5
Rep. Lee HamiltonD-IN-9
Rep. Byron DorganD-ND
Rep. Robin TallonD-SC-6
Rep. Daniel GlickmanD-KS-4
Rep. Michael AndrewsD-TX-25
Rep. Robert ThomasD-GA-1
Rep. Bud CramerD-AL-5
Rep. Stephen NealD-NC-5
Rep. Jim CooperD-TN-4
Rep. Gregory LaughlinD-TX-14
Rep. Harold VolkmerD-MO-9
Rep. David McCurdyD-OK-4
Rep. Richard SwettD-NH-2
Rep. Martin LancasterD-NC-3
Rep. James SlatteryD-KS-2
Rep. Thomas CarperD-DE
Rep. Ben CampbellD-CO-3
Rep. Lewis PayneD-VA-5
Rep. John TannerD-TN-8
Rep. James RowlandD-GA-8
Rep. Richard StallingsD-ID-2
Rep. Claude HarrisD-AL-7
Rep. Douglas ApplegateD-OH-18
Rep. Andrew JacobsD-IN-10
Rep. Charles LukenD-OH-1
Rep. Norman SisiskyD-VA-4
Rep. Timothy RoemerD-IN-3
Rep. Austin MurphyD-PA-22
Rep. Charles BennettD-FL-3
Rep. Ike SkeltonD-MO-4
Rep. William SarpaliusD-TX-13
Rep. Marilyn LloydD-TN-3
Rep. Elizabeth PattersonD-SC-4
Rep. Timothy PennyD-MN-1
Rep. Ben ErdreichD-AL-6
Rep. Tim ValentineD-NC-2
Rep. Glenn EnglishD-OK-6
Rep. Beverly ByronD-MD-6
Rep. Carroll HubbardD-KY-1
Rep. Gary ConditD-CA-15
Rep. James HayesD-LA-7
Rep. Thomas HuckabyD-LA-5
Rep. Pete GerenD-TX-12
Rep. Druie BarnardD-GA-10
Rep. William OrtonD-UT-3
Rep. Sonny MontgomeryD-MS-3
Rep. Mike ParkerD-MS-4
Rep. Richard RayD-GA-3
Rep. Billy TauzinD-LA-3
Rep. Charlie StenholmD-TX-17
Rep. Gene TaylorD-MS-5
Rep. Earl HuttoD-FL-1
Rep. Ralph HallD-TX-4

Republicans who voted yea(163)

Rep. Bill GreenR-NY-15
Rep. Constance MorellaR-MD-8
Rep. Benjamin GilmanR-NY-22
Rep. Sherry BoehlertR-NY-25
Rep. Frank HortonR-NY-29
Rep. Hamilton FishR-NY-21
Rep. Ronald MachtleyR-RI-1
Rep. Olympia SnoweR-ME-2
Rep. Sidney MorrisonR-WA-4
Rep. Matthew RinaldoR-NJ-7
Rep. Raymond McGrathR-NY-5
Rep. Nancy JohnsonR-CT-6
Rep. Christopher ShaysR-CT-4
Rep. Chris SmithR-NJ-4
Rep. Marge RoukemaR-NJ-5
Rep. Jim LeachR-IA-1
Rep. Arthur RavenelR-SC-1
Rep. Joseph McDadeR-PA-10
Rep. Amo HoughtonR-NY-34
Rep. Robert DavisR-MI-11
Rep. Jim WalshR-NY-27
Rep. Steven GundersonR-WI-3
Rep. Steven SchiffR-NM-1
Rep. Ralph RegulaR-OH-16
Rep. Dean GalloR-NJ-11
Rep. Scott KlugR-WI-2
Rep. Thomas RidgeR-PA-21
Rep. Robert CoughlinR-PA-13
Rep. Joseph SkeenR-NM-2
Rep. Carl PursellR-MI-2
Rep. Susan MolinariR-NY-14
Rep. John PorterR-IL-10
Rep. Paul GillmorR-OH-5
Rep. Wayne GilchrestR-MD-1
Rep. William ClingerR-PA-23
Rep. Jan MeyersR-KS-3
Rep. Ileana Ros-LehtinenR-FL-18
Rep. Donald RitterR-PA-15
Rep. Herbert BatemanR-VA-1
Rep. Helen BentleyR-MD-2
Rep. Norman LentR-NY-4
Rep. Jim SaxtonR-NJ-13
Rep. John MillerR-WA-1
Rep. John MyersR-IN-7
Rep. Don YoungR-AK
Rep. Doug BereuterR-NE-1
Rep. Earl ColemanR-MO-6
Rep. Curt WeldonR-PA-7
Rep. David MartinR-NY-26
Rep. W. Bill YoungR-FL-8
Rep. William BroomfieldR-MI-18
Rep. Willis GradisonR-OH-2
Rep. Fred UptonR-MI-4
Rep. Paul HenryR-MI-5
Rep. Clay ShawR-FL-15
Rep. Jim RamstadR-MN-3
Rep. James QuillenR-TN-1
Rep. John KasichR-OH-12
Rep. Chalmers WylieR-OH-15
Rep. Hal RogersR-KY-5
Rep. Dave HobsonR-OH-7
Rep. Rodney ChandlerR-WA-8
Rep. Tom PetriR-WI-6
Rep. Frank WolfR-VA-10
Rep. Bill EmersonR-MO-8
Rep. Frank RiggsR-CA-1
Rep. William GoodlingR-PA-19
Rep. Floyd SpenceR-SC-2
Rep. Jerry LewisR-CA-35
Rep. Richard SchulzeR-PA-5
Rep. Frederick GrandyR-IA-6
Rep. Alex McMillanR-NC-9
Rep. William LoweryR-CA-41
Rep. Tom CampbellR-CA-12
Rep. Henry HydeR-IL-6
Rep. John HammerschmidtR-AR-3
Rep. Gary FranksR-CT-5
Rep. Jim KolbeR-AZ-5
Rep. Dave CampR-MI-10
Rep. Rick SantorumR-PA-18
Rep. Richard ZimmerR-NJ-12
Rep. Michael BilirakisR-FL-9
Rep. Jim McCreryR-LA-4
Rep. Robert LivingstonR-LA-1
Rep. Robert MichelR-IL-18
Rep. Thomas EwingR-IL-15
Rep. John WeberR-MN-2
Rep. Bill McCollumR-FL-5
Rep. Craig JamesR-FL-4
Rep. Michael OxleyR-OH-4
Rep. Harris FawellR-IL-13
Rep. Donald SundquistR-TN-7
Rep. Lamar SmithR-TX-21
Rep. William PaxonR-NY-31
Rep. James LightfootR-IA-5
Rep. Tom BlileyR-VA-3
Rep. Mickey EdwardsR-OK-5
Rep. Toby RothR-WI-8
Rep. H. CallahanR-AL-1
Rep. Newton GingrichR-GA-6
Rep. Denny HastertR-IL-14
Rep. Bud ShusterR-PA-9
Rep. Richard NicholsR-KS-5
Rep. Thomas LewisR-FL-12
Rep. Alfred McCandlessR-CA-37
Rep. George GekasR-PA-17
Rep. Bill BarrettR-NE-3
Rep. Robert LagomarsinoR-CA-19
Rep. Elton GalleglyR-CA-21
Rep. Porter GossR-FL-13
Rep. Andy IrelandR-FL-10
Rep. Barbara VucanovichR-NV-2
Rep. Duke CunninghamR-CA-44
Rep. Craig ThomasR-WY
Rep. John RhodesR-AZ-1
Rep. Robert SmithR-OR-2
Rep. Jim NussleR-IA-2
Rep. William ZeliffR-NH-1
Rep. Clarence MillerR-OH-10
Rep. Ronald MarleneeR-MT-2
Rep. Larry CombestR-TX-19
Rep. Gerald SolomonR-NY-24
Rep. Larry HopkinsR-KY-6
Rep. Dan SchaeferR-CO-6
Rep. Bob McEwenR-OH-6
Rep. George AllenR-VA-7
Rep. James HansenR-UT-1
Rep. Charles TaylorR-NC-11
Rep. Pat RobertsR-KS-1
Rep. Richard BakerR-LA-6
Rep. Christopher CoxR-CA-40
Rep. Cliff StearnsR-FL-6
Rep. Ron PackardR-CA-43
Rep. Jim InhofeR-OK-1
Rep. Cass BallengerR-NC-10
Rep. John BoehnerR-OH-8
Rep. Carlos MoorheadR-CA-22
Rep. Howard CobleR-NC-6
Rep. Jon KylR-AZ-4
Rep. David DreierR-CA-33
Rep. Jim BunningR-KY-4
Rep. Duncan HunterR-CA-45
Rep. Wally HergerR-CA-2
Rep. Jimmy DuncanR-TN-2
Rep. Joel HefleyR-CO-5
Rep. Joe BartonR-TX-6
Rep. Sam JohnsonR-TX-3
Rep. Clyde HollowayR-LA-8
Rep. Robert DornanR-CA-38
Rep. Jack FieldsR-TX-8
Rep. Bill ArcherR-TX-7
Rep. John DoolittleR-CA-14
Rep. Wayne AllardR-CO-4
Rep. Dana RohrabacherR-CA-42
Rep. Robert WalkerR-PA-16
Rep. James SensenbrennerR-WI-9
Rep. Tom DeLayR-TX-22
Rep. Dan BurtonR-IN-6
Rep. William DannemeyerR-CA-39
Rep. Richard ArmeyR-TX-26
Rep. Mel HancockR-MO-7
Rep. Robert StumpR-AZ-3
Rep. Phil CraneR-IL-12

Data notes

The House’s recorded vote on the final version of the law (roll call 423 in Voteview), matched to the vote the record cites and checked against its totals. Positions are each member’s DW-NOMINATE score for that Congress, as on the Ideology page; left to right is more liberal to more conservative. Paired and announced yea votes count as yea. Lists follow the compass, most liberal first. A name links to a profile only for members of the current Congress. A law passed by voice vote or unanimous consent has no member list, and neither does a vote Voteview has not yet recorded.

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Committees

The committees the bill was sent to, and what each did with it.

Ways and Means Committee · House · markup by, referred to, reported by

Data notes

A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.

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Timeline

From introduction to signing, newest first: the committees, the floor and the president. 12 actions.

Dec 11, 1991Became lawBecame law · Became Public Law No: 102-227.
Became lawBecame law · Signed by President.
Dec 3, 1991PresidentPresident · Presented to President.
Nov 27, 1991FloorFloor · Received in the Senate, read twice, considered, read the third time, and passed without amendment by Unanimous Consent.
FloorFloor · On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays (2/3 required): 420 - 0 (Roll No. 439).House roll call 439
FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
Nov 26, 1991FloorFloor · At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 5, rule I, the chair announced that further proceedings on the motion would be postponed until Nov. 26.
FloorFloor · Mr. Rostenkowski moved to suspend the rules and pass the bill.
CommitteeCommittee · Reported by House Ways and Means Committee
Nov 25, 1991CommitteeCommittee · Referred to House Ways and Means Committee
CommitteeCommittee · Markup by House Ways and Means Committee
IntroducedIntroduced · Introduced in the House

Data notes

Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.

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Official record

The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.