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11 U.S.C. § 1231

Special tax provisions

United States · Title 11 — BANKRUPTCY · Status: effective

Taxation
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11 U.S.C. § 1231, Special tax provisions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/436987
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Full text

The court may authorize the proponent of a plan to request a determination, limited to questions of law, by any governmental unit charged with responsibility for collection or determination of a tax on or measured by income, of the tax effects, under section 346 of this title and under the law imposing such tax, of the plan. In the event of an actual controversy, the court may declare such effects after the earlier of—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 99-554(H.R. 5316)1986-10-27
    Bankruptcy Judges, United States Trustees, and Family Farmer Bankruptcy Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 103-65(H.R. 416)1993-08-06
    To extend the period during which chapter 12 of title 11 of the United States Code remains in effect, and for other purposes.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 105-277(H.R. 4328)1998-10-21
    Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999
    House: 333–95Senate: 65–29
  • Amended byPub. L. 106-5(H.R. 808)1999-03-30
    To extend for 3 additional months the period for which chapter 12 of title 11 of the United States Code is reenacted.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 106-70(S. 1606)1999-10-09
    A bill to extend for 9 additional months the period for which chapter 12 of title 11, United States Code, is reenacted.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 107-8(H.R. 256)2001-05-11
    To extend for 11 additional months the period for which chapter 12 of title 11 of the United States Code is reenacted.
    House: 408–2Senate: no recorded tally
  • Amended byPub. L. 107-17(H.R. 1914)2001-06-26
    To extend for 4 additional months the period for which chapter 12 of title 11 of the United States Code is reenacted.
    House: 411–1Senate: no recorded tally
  • Amended byPub. L. 107-170(H.R. 4167)2002-05-07
    To extend for 8 additional months the period for which chapter 12 of title 11 of the United States Code is reenacted.
    House: 407–3Senate: no recorded tally
  • Amended byPub. L. 107-171(H.R. 2646)2002-05-13
    Farm Security and Rural Investment Act of 2002
    House: 280–141Senate: 64–35
  • Amended byPub. L. 107-377(H.R. 5472)2002-12-19
    Protection of Family Farmers Act of 2002
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 108-73(H.R. 2465)2003-08-15
    Family Farmer Bankruptcy Relief Act of 2003
    House: 379–3Senate: no recorded tally
  • Amended byPub. L. 108-369(S. 2864)2004-10-25
    Family Farmer Bankruptcy Relief Act of 2004
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 109-8(S. 256)2005-04-20
    Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
    House: 302–126Senate: 74–25