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HR 3228 102th Congress House Taxation Corporation taxes Income Income tax Indexing (Economic policy) Minimum tax Tax exemption Tax rates Wealth tax

Middle Class Tax Relief Act of 1991

Introduced: August 2, 1991 Introduced by: DeLauro, Rosa L. Democratic · Connecticut See on congress.gov
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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
Aug 2, 1991
Referred to the House Committee on Ways and Means.
Aug 2, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Middle Class Tax Relief Act of 1991 - Title I: Tax Relief for Middle-Income Taxpayers - Amends the Internal Revenue Code to provide an additional exemption amount ($1,000) to the regular personal exemption ($2,000) for middle-income taxpayers. Specifies the maximum gross income amounts for such taxpayers. Provides a formula for reducing the additional exemption amount for middle-income taxpayers whose incomes exceed certain transitional dollar amounts. Provides for inflation adjustments of amounts under this title.

Title II: Revenue Provisions - Increases the individual income tax rates for certain higher-income taxpayers.

Imposes a surtax on the individual tax rate or the alternative minimum tax rate for individuals whose incomes exceed $225,000.

Increases the rate of corporate income tax and the alternative minimum tax.

What's happening now August 2, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Pelosi, Nancy
California · Aug 2, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3228: Middle Class Tax Relief Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-3228/
MLA
"H.R. 3228: Middle Class Tax Relief Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-3228/.
Bluebook (legal)
H.R. 3228, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-3228/.
Markdown link
[H.R. 3228: Middle Class Tax Relief Act of 1991](https://openamerica.io/bill/102-HR-3228/)
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