United States · Bill · HR
H.R. 478 (103rd)
To amend the Internal Revenue Code of 1986 to allow a credit against income tax for severance taxes and personal property taxes paid to an Indian tribal government.
Introduced
6 January 1993
Last action
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Status
Hearing Held on Issue by Subcommittee on Select Revenue Measures.
Sponsors
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Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to allow a general business credit for severance taxes and personal property taxes imposed by an Indian tribal government, when such taxes are imposed by any other State or local government. Allows such credit as part of the general business credit and against the regular tax and the alternative minimum tax.
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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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Sources
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- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/478
- Open data entity: https://api.congress.gov/v3/bill/103/hr/478