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HR 135 102th Congress House

To amend the Internal Revenue Code of 1986 to impose a 100 percent tax on income from frozen Iraqi assets.

Introduced: January 30, 1991 See on congress.gov
Taxation Foreign Trade and International FinanceForeign investmentsIncome taxIraq
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KuwaitMilitary occupationSanctions (International law)Tax rates
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 3, 1991
Referred to the House Committee on Ways and Means.
Jan 3, 1991
Introduced in House
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 Latest action January 3, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to impose a 100 percent tax on income from frozen Iraqi assets. Authorizes the President to modify such tax if the armed forces of Iraq withdraw from Kuwait within the time and in the manner determined by the President.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Kaptur, Marcy
Ohio · Jan 30, 1991
 R
Rogers, Harold
Kentucky · Jan 30, 1991
 D
Pallone, Frank
New Jersey · Jan 29, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 135: To amend the Internal Revenue Code of 1986 to impose a 100 percent tax on income from frozen Iraqi assets.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-135/
MLA
"H.R. 135: To amend the Internal Revenue Code of 1986 to impose a 100 percent tax on income from frozen Iraqi assets.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-135/.
Bluebook (legal)
H.R. 135, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-135/.
Markdown link
[H.R. 135: To amend the Internal Revenue Code of 1986 to impose a 100 percent tax on income from frozen Iraqi assets.](https://openamerica.io/bill/102-HR-135/)
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