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HR 4489 105th Congress House

To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual nonrefundable credits by repealing the complex limitations on the allowance of those credits…

Official title: To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual nonrefundable credits by repealing the complex limita… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual nonrefundable credits by repealing the complex limitations on the allowance of those credits resulting from their interaction with the alternative minimum tax.

Introduced: August 6, 1998 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
Taxation FamiliesIncomeIncome taxMinimum tax
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Parent and childPersonal income taxTax credits
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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
Aug 7, 1998
Sponsor introductory remarks on measure. (CR E1608-1609)
Aug 6, 1998
Referred to the House Committee on Ways and Means.
Aug 6, 1998
Introduced in House
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 Latest action August 7, 1998

Sponsor introductory remarks on measure. (CR E1608-1609)

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code with respect to nonrefundable personal credits to revise the limitation based on the amount of tax to provide that the aggregate amount allowed for such credits shall not exceed the sum of: (1) the taxpayer's regular tax liability; and (2) the alternative minimum tax.

 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. 4489: To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual nonrefundable credits by repealing the complex limitations on the allowance of those credits resulting from their interaction with the alternative minimum tax.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4489/
MLA
"H.R. 4489: To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual nonrefundable credits by repealing the complex limitations on the allowance of those credits resulting from their interaction with the alternative minimum tax.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4489/.
Bluebook (legal)
H.R. 4489, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4489/.
Markdown link
[H.R. 4489: To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual nonrefundable credits by repealing the complex limitations on the allowance of those credits resulting from their interaction with the alternative minimum tax.](https://openamerica.io/bill/105-HR-4489/)
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