legislation: 98-s-2343

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
98-s-2343 98 s 2343 A bill to reform the alternative minimum tax. Taxation 1984-02-23 1984-02-28 Committee on Finance requested executive comment from OMB, Treasury Department. Senate Sen. Moynihan, Daniel Patrick [D-NY] NY D M001054 0 Amends the Internal Revenue Code to establish an alternative minimum taxable floor for purposes of computing the alternative minimum tax for taxpayers other than corporations. Requires that alternative minimum taxable income shall not be less than such minimum taxable floor. Sets forth the method of calculating such minimum taxable floor. Provides that for purposes of such calculation deductions attributable to property held for the production of income or to a trade or business shall not be taken into account to the extent that the deductions from such activities exceed the gross income attributable to such activities. 2025-01-03T20:54:05Z https://www.congress.gov/bill/98th-congress/senate-bill/2343

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