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United States · Bill · S

S. 3065 (95th)

Investment Incentive Act

referredUnited States· United States Congress· EN

Introduced

11 May 1978

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

2 September 2025

Summary

Investment Incentive Act - Amends the Internal Revenue Code to restore part of the pre-1969 tax treatment of capital gains by repealing the capital gains item of tax preference for the minimum tax; lowering the corporate alternative tax to 25 percent of net capital gain; and lowering the alternative individual tax to 25 percent of net capital gain.

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Documents

1 official file

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Sources

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