Interest and Dividend Tax Compliance Act of 1983
| Long title | Title-I Interest and Dividend Tax Compliance |
|---|---|
| Enacted by | the 98th United States Congress |
| Citations | |
| Public law | 98-67 |
| Statutes at Large | 98 Stat. 67 |
| Legislative history | |
| |
The Interest and Dividend Tax Compliance Act of 1983 was a United States federal law that was passed as Title I of Public Law 98–67, on Aug. 5, 1983, in the United States. As described in the conference report. The law repealed certain aspects of the Tax Equity and Fiscal Responsibility Act of 1982 and added provision for withholding tax on interest and dividends as backup to be collected by stock brokers and other financial institutions.