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HR 4053 105th Congress House

To amend the Internal Revenue Code of 1986 to simplify the individual income tax by repealing the adjusted gross income limitations on itemized deductions and the personal exemption deduction, and…

Official title: To amend the Internal Revenue Code of 1986 to simplify the individual income tax by repealing the adjusted gross income limitations on itemized deductions and … Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to simplify the individual income tax by repealing the adjusted gross income limitations on itemized deductions and the personal exemption deduction, and for other purposes.

Introduced: June 11, 1998 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
Taxation Cost of living adjustmentsEconomics and Public FinanceIncome taxIndexing (Economic policy)
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Personal income taxTax deductionsTax exemptionTax rates
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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
Jun 11, 1998
Referred to the House Committee on Ways and Means.
Jun 11, 1998
Sponsor introductory remarks on measure. (CR E1120)
Jun 11, 1998
Introduced in House
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 Latest action June 11, 1998

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to repeal: (1) the overall limitation on itemized deductions; and (2) the phaseout of personal exemptions.

Increases, by 1.59 percent, an individual's taxes if the individual's adjusted gross income exceeds $75,000 (twice such amount on a joint return).

 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. 4053: To amend the Internal Revenue Code of 1986 to simplify the individual income tax by repealing the adjusted gross income limitations on itemized deductions and the personal exemption deduction, and for other purposes.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4053/
MLA
"H.R. 4053: To amend the Internal Revenue Code of 1986 to simplify the individual income tax by repealing the adjusted gross income limitations on itemized deductions and the personal exemption deduction, and for other purposes.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4053/.
Bluebook (legal)
H.R. 4053, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4053/.
Markdown link
[H.R. 4053: To amend the Internal Revenue Code of 1986 to simplify the individual income tax by repealing the adjusted gross income limitations on itemized deductions and the personal exemption deduction, and for other purposes.](https://openamerica.io/bill/105-HR-4053/)
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