Fairness and Equity Tax Act of 1995

Summary

Fairness and Equity Tax Act of 199 5 - Amends the Internal Revenue Code to impose, with specified exceptions, a minimum tax on: (1) a domestic corporation which is 25 percent foreign-owned; or (2) a foreign corporation which has gross income which is effectively connected with the conduct of a trade or business within the United States and has substantial foreign-related person transactions during the taxable year.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 2 August 1995

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 2 August 1995

   Introduced

   Introduced in House

   Source: IntroReferral

3. 2 August 1995

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 2 August 1995 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 2 August 1995

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 2 August 1995

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 2 August 1995

  Open at official source

Sponsors

• Rep. Hunter, Duncan [R-CA-45] · R · Sponsor
• Rep. Stockman, Steve [R-TX-36] · R · Cosponsor
• Rep. Luther, Bill [D-MN-6] · D · Cosponsor
• Rep. Chenoweth-Hage, Helen [R-ID-1] · R · Cosponsor
• Rep. Kaptur, Marcy [D-OH-9] · D · Cosponsor
• · hswm00 · Standing

Related records

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