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HR 1097 106th Congress House Taxation Families Income Income tax Minimum tax Personal income tax Tax credits

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

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

Introduced: March 11, 1999 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 11, 1999
Referred to the House Committee on Ways and Means.
Mar 11, 1999
Sponsor introductory remarks on measure. (CR E404-405)
Mar 11, 1999
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise limitations under subpart A (Nonrefundable Personal Credits) of part IV (Credits Against Tax) to prohibit the aggregate amount of credits allowed by such subpart for the taxable year from exceeding the sum of: (1) the taxpayer's regular tax liability for the taxable year; and (2) the tax imposed for the taxable year by alternative minimum tax provisions. Repeals provisions concerning: (1) with respect to the additional credit for families with three or more children, the reduction of the child tax credit for a taxpayer subject to the alternative minimum tax; and (2) the supplemental child credit. Reduces the income threshold amount for the phaseout of the child tax credit.

What's happening now March 11, 1999

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Nadler, Jerrold
New York · May 11, 1999
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APA
U.S. Congress. (2026). H.R. 1097: To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual non-refundable credits by repealing the complex limitations on the allowance of those credits resulting from their interaction with the alternative minimum tax.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1097/
MLA
"H.R. 1097: To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual non-refundable credits by repealing the complex limitations on the allowance of those credits resulting from their interaction with the alternative minimum tax.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1097/.
Bluebook (legal)
H.R. 1097, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1097/.
Markdown link
[H.R. 1097: To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual non-refundable 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/106-HR-1097/)
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