United States · Bill · HR
H.R. 1680 (103rd)
Minority Equity Capital Formation Act of 1993
Introduced
2 April 1993
Last action
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Status
Sponsor introductory remarks on measure. (CR E902-903)
Sponsors
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Subjects
Discovery layer
Source updated
26 August 2025
Summary
Minority Equity Capital Formation Act of 1993 - Amends the Internal Revenue Code to allow a minority venture capital fund credit of 20 percent of the aggregate bases of qualified minority fund interests, with limitations. Sets forth recapture provisions for such stock. Makes such credit a part of the general business credit and allows it to offset a portion of the tentative minimum tax.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 2 April 1993
Introduced in House (PDF)
Introduced in House · EN · 2 April 1993
Introduced in House
summary · EN · 2 April 1993
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/1680
- Open data entity: https://api.congress.gov/v3/bill/103/hr/1680