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United States · Bill · HR

H.R. 2242 (102nd)

Working Family Tax Relief Act of 1991

referredUnited States· United States Congress· EN

Introduced

7 May 1991

Last action

7 May 1991 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Downey, Thomas J. [D-NY-2], Rep. Miller, George [D-CA-7], Rep. Obey, David R. [D-WI-7], Rep. Stark, Fortney Pete [D-CA-9], Del. de Lugo, Ron [D-VI-At Large], Rep. Donnelly, Brian J. [D-MA-11], Rep. Rangel, Charles B. [D-NY-19], Rep. Gibbons, Sam [D-FL-7], Rep. Jacobs, Andrew, Jr. [D-IN-11], Nancy Pelosi, Sen. Markey, Edward J. [D-MA], Rep. Waxman, Henry A. [D-CA-24], Rep. Abercrombie, Neil [D-HI-1], Sen. Sanders, Bernard [I-VT], Rep. Frank, Barney [D-MA-4], Rep. LaFalce, John J. [D-NY-36], Rep. Yates, Sidney R. [D-IL-9], Rep. Edwards, Don [D-CA-10], Rep. Jones, Ben [D-GA-4], Rep. Espy, Mike [D-MS-2], Rep. Gordon, Bart [D-TN-6], Rep. Poshard, Glenn [D-IL-22], Rep. Evans, Lane [D-IL-17], Rep. Eckart, Dennis E. [D-OH-11], Rep. Fazio, Vic [D-CA-4], Rep. Roybal, Edward R. [D-CA-25], Rep. Penny, Timothy J. [D-MN-1], Rep. Staggers, Harley O., Jr. [D-WV-2], Rep. Studds, Gerry E. [D-MA-12], Rep. Feighan, Edward F. [D-OH-19], Rep. Berman, Howard L. [D-CA-26], JOSE SERRANO, Rep. Gejdenson, Sam [D-CT-2], Rosa DeLauro, Rep. Unsoeld, Jolene [D-WA-3], Rep. Rahall, Nick J., II [D-WV-4], Rep. Richardson, Bill [D-NM-3], Rep. Bryant, John W. [D-TX-5], Rep. Dellums, Ronald V. [D-CA-8], Sen. Durbin, Richard J. [D-IL], Rep. Swett, Dick [D-NH-2], Rep. Williams, Pat [D-MT-1], Rep. Frost, Martin [D-TX-24], Rep. Bruce, Terry L. [D-IL-19], Rep. Smith, Lawrence [D-FL-16], Rep. Olver, John W. [D-MA-1], Rep. Vento, Bruce F. [D-MN-4], Rep. McHugh, Matthew F. [D-NY-27]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Working Family Tax Relief Act of 1991 - Title I: Refundable Credit for Children - Amends the Internal Revenue Code to allow a refundable tax credit of $800 for each child under the age of 18 in lieu of the deduction for personal exemptions for children. Provides an inflation adjustment for such tax credit. Title II: Changes in Individual Income Tax Rate Structures - Increases the tax rates for higher income individuals. Imposes a surtax on the individual tax rate or the alternative minimum tax of an individual whose income exceeds the threshold amount. Defines the threshold amount as: (1) $250,000 in the case of a joint return or surviving spouse; (2) $200,000 in the case of a head of household; (3) $125,000 in the case of a married individual filing separately; and (4) $150,000 in any other case. Applies such surtax to estates and trusts. Increases the rate of the alternative minimum tax. Repeals the overall limitation of itemized deductions and the phaseout of personal exemptions. Title III: Increased Earned Income Credit - Increases the earned income credit. Title IV: Advance Payments from Secretary of the Treasury of Earned Income Credit and Credit for Children - Requires the Secretary of the Treasury to make advance payments of refunds to which eligible taxpayers are entitled by reason of the earned income credit or the tax credit for children. Provides procedures to assure payments to individuals with adjusted gross incomes of $12,000 or less. Title V: Effective Date - Makes this Act effective after December 31, 1991.

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

Timeline

  1. 7 May 1991

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 7 May 1991

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 7 May 1991

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in House (text)

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Sponsors

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Related records

Sources

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