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United States · Bill · HR

H.R. 60 (98th)

A bill to amend the Internal Revenue Code of 1954 to impose a minimum tax on corporations.

openUnited States· United States Congress· EN

Introduced

3 January 1983

Last action

Status

Executive Comment Requested from Treasury.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Internal Revenue Code to impose a ten percent minimum tax on the net income of a corporation exceeding $50,000. Disallows any credits against the minimum tax.

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Documents

1 official file

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