Long title | An Act to provide for tax reform, and for deficit reduction. |
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Acronyms (colloquial) | DEFRA |
Enacted by | the 98th United States Congress |
Effective | January 1, 1985 |
Citations | |
Public law | Pub. L. 98–369 |
Statutes at Large | 98 Stat. 494 |
Codification | |
Titles amended | 26 U.S.C.: Internal Revenue Code |
Legislative history | |
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Deficit Reduction Act of 1984 (Pub. L. 98–369), also known as the DEFRA, was a federal law enacted in the United States in 1984.[1] Originally part of the stalled Tax Reform Act of 1983, it was adjusted and reintroduced as the Tax Reform Act of 1984. After passing in the House, it was merged with the Senate version into its final form. Collectively known as the Deficit Reduction Act of 1984, it was signed into law by president Ronald Reagan on July 18, 1984.[2][3]