United States · Bill · HR
H.R. 460 (103rd)
Fairness and Equity Tax Act of 1993
Introduced
6 January 1993
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Fairness and Equity Tax Act of 1993 - Amends the Internal Revenue Code to impose an additional minimum tax on: (1) a domestic corporation which is 25 percent foreign-owned; or (2) a foreign corporation engaged in a trade or business within the United States.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 6 January 1993
Introduced in House (PDF)
Introduced in House · EN · 6 January 1993
Introduced in House
summary · EN · 6 January 1993
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/103rd-congress/house-bill/460
- Open data entity: https://api.congress.gov/v3/bill/103/hr/460