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United States · Bill · HR

H.R. 180 (103rd)

To extend the retroactive period during which farm insolvency transactions are exempt from the prior law alternative minimum tax.

referredUnited States· United States Congress· EN

Introduced

5 January 1993

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to exempt farm insolvency transactions made after December 31, 1978, from alternative minimum tax (under prior law), thus effecting a three-year extension of the retroactive period that already exists.

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Documents

3 official files

Introduced in House (text)

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