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HR 1166 103th Congress House

Middle Class Tax Relief Act of 1993

Official title: To amend the Internal Revenue Code of 1986 to provide tax relief for middle-income taxpayers by increasing the personal exemption amount and to provide additio… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide tax relief for middle-income taxpayers by increasing the personal exemption amount and to provide additional revenues by increasing the taxes paid by high-income individuals and corporations.

Introduced: March 2, 1993 Introduced by: DeLauro, Rosa L. Democratic · Connecticut See on congress.gov
Taxation Corporation taxesIncome taxIndexing (Economic policy)Minimum tax
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Tax deductionsTax exemptionTax ratesWealth tax
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 10, 1993
See H.R.2264.
Mar 2, 1993
Referred to the House Committee on Ways and Means.
Mar 2, 1993
Introduced in House
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 Latest action August 10, 1993

See H.R.2264.

 Plain-English summary Congressional Research Service

TABLE OF CONTENTS:

Title I: Tax Relief for Middle-Income Taxpayers

Title II: Revenue Provisions

Middle Class Tax Relief Act of 1993 - 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 high-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 rates of corporate income tax and of alternative minimum tax.

 Related & companion bills 1
  • HR 2264 Procedurally related Omnibus Budget Reconciliation Act of 1993
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1166: Middle Class Tax Relief Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1166/
MLA
"H.R. 1166: Middle Class Tax Relief Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1166/.
Bluebook (legal)
H.R. 1166, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1166/.
Markdown link
[H.R. 1166: Middle Class Tax Relief Act of 1993](https://openamerica.io/bill/103-HR-1166/)
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