Skip to main content
HR 88 104th Congress Taxation

To amend the Internal Revenue Code of 1986 to enhance tax equity and fairness by imposing an alternative minimum tax on corporations importing products into the United States at artificially inflated…

Show full title

To amend the Internal Revenue Code of 1986 to enhance tax equity and fairness by imposing an alternative minimum tax on corporations importing products into the United States at artificially inflated prices.

Introduced: January 4, 1995 See on congress.gov
Sign in to write a letter Sign in to watch
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.
  We don't have the full action history for this bill yet. Check back soon.
 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.

Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 88: To amend the Internal Revenue Code of 1986 to enhance tax equity and fairness by imposing an alternative minimum tax on corporations importing products into the United States at artificially inflated prices.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-88/
MLA
"H.R. 88: To amend the Internal Revenue Code of 1986 to enhance tax equity and fairness by imposing an alternative minimum tax on corporations importing products into the United States at artificially inflated prices.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-88/.
Bluebook (legal)
H.R. 88, 104th Cong. (2026), https://openamerica.io/bill/104-HR-88/.
Markdown link
[H.R. 88: To amend the Internal Revenue Code of 1986 to enhance tax equity and fairness by imposing an alternative minimum tax on corporations importing products into the United States at artificially inflated prices.](https://openamerica.io/bill/104-HR-88/)
Report a problem