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United States · Bill · S

S. 858 (103rd)

Minimum Tax Reform Act of 1993

referredUnited States· United States Congress· EN

Introduced

30 April 1993

Last action

30 April 1993 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Boren, David L. [D-OK], Sen. Danforth, John C. [R-MO], Sen. Wallop, Malcolm [R-WY], Sen. Durenberger, Dave [R-MN]

Subjects

Environment, Taxation

Source updated

26 August 2025

Environment · Taxation

Summary

Minimum Tax Reform Act of 1993 - Amends the Internal Revenue Code to revise adjustments in computing alternative minimum taxable income and allow companies to use the 150-percent declining balance method to compute depreciation, except for environmental assets. Allows companies to use pre-1993 minimum tax credits against alternative tax liability for up to 50 percent of that liability, with limitations. Allows businesses to reduce up to 25 percent of their minimum tax liability with general business credits.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 30 April 1993

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 30 April 1993

    Introduced

    Sponsor introductory remarks on measure. (CR S5280-5281)

    Source: IntroReferral

  3. 30 April 1993

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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Leesvertaling

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 30 April 1993

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 30 April 1993

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 30 April 1993

    Open at official source

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Sponsors

Related records

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Sources

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