United States · Bill · S
S. 858 (103rd)
Minimum Tax Reform Act of 1993
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
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
30 April 1993
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
30 April 1993
Introduced
Sponsor introductory remarks on measure. (CR S5280-5281)
Source: IntroReferral
30 April 1993
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 30 April 1993 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 30 April 1993
Introduced in Senate (PDF)
Introduced in Senate · EN · 30 April 1993
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Introduced in Senate
summary · EN · 30 April 1993
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Boren, David L. [D-OK] · D · Sponsor
- Sen. Danforth, John C. [R-MO] · R · Sponsor
- Sen. Wallop, Malcolm [R-WY] · R · Cosponsor
- Sen. Durenberger, Dave [R-MN] · R · Cosponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/103rd-congress/senate-bill/858
- Open data entity: https://api.congress.gov/v3/bill/103/s/858
- us · 103-s-858 · source updated 26 August 2025