Skip to main content
HR 3056 102th Congress House

Income Disparities Act of 1991

Official title: To amend the Internal Revenue Code of 1986 to deny employers a deduction for payments of excessive compensation.

Introduced: April 2, 1992 See on congress.gov
Taxation Business income taxEarningsIncome taxTax deductions
Sign in to write a letter Sign in to watch
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
Jul 25, 1991
Referred to the House Committee on Ways and Means.
Jul 25, 1991
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action July 25, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Income Disparities Act of 1991 - Amends the Internal Revenue Code to disallow a trade or business expense deduction for any excessive compensation. Describes excessive compensation as that paid or incurred by an employer for the personal services of an employee which exceeds an amount equal to 25 times the lowest compensation paid or incurred by such employer for the personal services of any other employee.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1
LIPINSKI, WILLIAM
· Apr 2, 1992
 D
Norton, Eleanor Holmes
District of Columbia · Nov 27, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3056: Income Disparities Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-3056/
MLA
"H.R. 3056: Income Disparities Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-3056/.
Bluebook (legal)
H.R. 3056, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-3056/.
Markdown link
[H.R. 3056: Income Disparities Act of 1991](https://openamerica.io/bill/102-HR-3056/)
Report a problem