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United States · Bill · HR

H.R. 3228 (102nd)

Middle Class Tax Relief Act of 1991

referredUnited States· United States Congress· EN

Introduced

2 August 1991

Last action

2 August 1991 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. DeLauro, Rosa L. [D-CT-3], Rep. Bonior, David E. [D-MI-10], Rep. Gejdenson, Sam [D-CT-2], Rep. Frank, Barney [D-MA-4], Rep. Pelosi, Nancy [D-CA-11], Rep. Swett, Dick [D-NH-2], Rep. Jefferson, William J. [D-LA-2], Sen. Johnson, Tim [D-SD], Rep. Abercrombie, Neil [D-HI-1], Rep. Brown, George E., Jr. [D-CA-42], Rep. Washington, Craig A. [D-TX-18]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Summary

Middle Class Tax Relief Act of 1991 - Title I: Tax Relief for Middle-Income Taxpayers - Amends the Internal Revenue Code to provide an additional exemption amount ($1,000) to the regular personal exemption ($2,000) for middle-income taxpayers. Specifies the maximum gross income amounts for such taxpayers. Provides a formula for reducing the additional exemption amount for middle-income taxpayers whose incomes exceed certain transitional dollar amounts. Provides for inflation adjustments of amounts under this title. Title II: Revenue Provisions - Increases the individual income tax rates for certain higher-income taxpayers. Imposes a surtax on the individual tax rate or the alternative minimum tax rate for individuals whose incomes exceed $225,000. Increases the rate of corporate income tax and the alternative minimum tax.

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

Timeline

  1. 2 August 1991

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 2 August 1991

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 2 August 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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  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 2 August 1991

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

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Sources

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