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S 1100 104th Congress Senate

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

Introduced: August 1, 1995 See on congress.gov
Taxation CommerceFinance and Financial SectorIncome taxInterest
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InvestmentsMinimum taxPartnershipsTax deductions
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 1, 1995
Read twice and referred to the Committee on Finance.
Aug 1, 1995
Sponsor introductory remarks on measure. (CR S11107-11108)
Aug 1, 1995
Introduced in Senate
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 Latest action August 1, 1995

Read twice and referred to the Committee on Finance.

 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.

 Related & companion bills 1
  • HR 747 Identical bill To amend the Internal Revenue Code of 1986 to provide for the deduction of partnership investment expenses under the mi…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Aug 1, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1100: A bill 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-S-1100/
MLA
"S. 1100: A bill 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-S-1100/.
Bluebook (legal)
S. 1100, 104th Cong. (2026), https://openamerica.io/bill/104-S-1100/.
Markdown link
[S. 1100: A bill 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-S-1100/)
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