United States · Bill · HR
H.R. 1761 (101st)
To amend the Internal Revenue Code of 1986 to simplify the application of the minimum tax in the case of corporations.
Introduced
11 April 1989
Last action
—
Status
Subcommittee Hearings Held.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends Internal Revenue Code provisions governing the alternative minimum tax on corporations for taxable years beginning after 1989 to: (1) repeal the tax preference for adjusted current earnings; and (2) treat items currently included in the adjusted current earnings preference as individual preference items, prescribing treatment for each of them.
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 11 April 1989
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/house-bill/1761
- Open data entity: https://api.congress.gov/v3/bill/101/hr/1761