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United States · Bill · S

S. 724 (105th)

Alternative Minimum Tax Reform Act of 1997

referredUnited States· United States Congress· EN

Introduced

8 May 1997

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Alternative Minimum Tax Reform Act of 1997 - Amends the Internal Revenue Code to provide, with respect to the method of depreciation used for businesses to determine the alternative minimum tax, for the use of the regularly used method of depreciation. Revises the method for recovering long-term unused credits against such tax.

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Documents

3 official files

Introduced in Senate (text)

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