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HR 747 104th Congress House Taxation Commerce Finance and Financial Sector Income tax Interest Investments Minimum tax Partnerships Tax deductions

To amend the Internal Revenue Code of 1986 to provide for the deduction of partnership investment expenses under the minimum tax.

Introduced: January 30, 1995 See on congress.gov
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 12, 1995
Committee Hearings Held.
Jul 11, 1995
Committee Hearings Held.
Jan 30, 1995
Referred to the House Committee on Ways and Means.
Jan 30, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a limited deduction of partnership investment expenses for purposes of computing the alternative minimum tax.

What's happening now July 12, 1995

Committee Hearings Held.

 Related & companion bills 1
  • S 1100 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide for the deduction of partnership investment expenses under…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · May 24, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 747: To amend the Internal Revenue Code of 1986 to provide for the deduction of partnership investment expenses under the minimum tax.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-747/
MLA
"H.R. 747: To amend the Internal Revenue Code of 1986 to provide for the deduction of partnership investment expenses under the minimum tax.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-747/.
Bluebook (legal)
H.R. 747, 104th Cong. (2026), https://openamerica.io/bill/104-HR-747/.
Markdown link
[H.R. 747: To amend the Internal Revenue Code of 1986 to provide for the deduction of partnership investment expenses under the minimum tax.](https://openamerica.io/bill/104-HR-747/)
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