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HR 2524 105th Congress House Taxation Income tax Minimum tax Personal income tax Tax credits Tax deductions Tax exemption

To amend the Internal Revenue Code of 1986 to allow the nonrefundable personal credits, the standard deduction, and the deduction for personal exemptions in determining alternative minimum tax…

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To amend the Internal Revenue Code of 1986 to allow the nonrefundable personal credits, the standard deduction, and the deduction for personal exemptions in determining alternative minimum tax liability.

Introduced: September 23, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Sep 24, 1997
Sponsor introductory remarks on measure. (CR E1833)
Sep 23, 1997
Referred to the House Committee on Ways and Means.
Sep 23, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise the aggregate amount of credits allowed so that such amount shall not exceed the sum of: (1) the taxpayer's regular tax liability; plus (2) the alternative minimum tax amount. Permits the standard deduction and the deduction for personal exemptions to be used in calculating alternative minimum taxable income.

What's happening now September 24, 1997

Sponsor introductory remarks on measure. (CR E1833)

 Related & companion bills 1
  • S 1242 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow the nonrefundable personal credits, the standard deduction, …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 6
D
Pelosi, Nancy
California · Sep 10, 1998
 D
McGovern, James P.
Massachusetts · Jun 24, 1998
 D
Thompson, Bennie G.
Mississippi · Jun 16, 1998
 D
Lofgren, Zoe
California · Nov 5, 1997
 D
DeLauro, Rosa L.
Connecticut · Oct 23, 1997
 D
Neal, Richard E.
Massachusetts · Sep 23, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2524: To amend the Internal Revenue Code of 1986 to allow the nonrefundable personal credits, the standard deduction, and the deduction for personal exemptions in determining alternative minimum tax liability.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2524/
MLA
"H.R. 2524: To amend the Internal Revenue Code of 1986 to allow the nonrefundable personal credits, the standard deduction, and the deduction for personal exemptions in determining alternative minimum tax liability.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2524/.
Bluebook (legal)
H.R. 2524, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2524/.
Markdown link
[H.R. 2524: To amend the Internal Revenue Code of 1986 to allow the nonrefundable personal credits, the standard deduction, and the deduction for personal exemptions in determining alternative minimum tax liability.](https://openamerica.io/bill/105-HR-2524/)
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