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HR 2255 106th Congress House

Abusive Tax Shelter Shutdown Act of 1999

Official title: To amend the Internal Revenue Code of 1986 to curb tax abuses by disallowing tax benefits claimed to arise from transactions without substantial economic substance.

Introduced: June 17, 1999 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
Taxation Business income taxBusiness lossesBusiness recordsCapital investments
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CommerceCorporate financeCorporation taxesFinance and Financial SectorFinancial statementsGovernment Operations and PoliticsGovernment paperworkLoansTax creditsTax deductionsTax penaltiesTax returnsTax shelters
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 17, 1999
Referred to the House Committee on Ways and Means.
Jun 17, 1999
Introduced in House
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 Latest action June 17, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Abusive Tax Shelter Shutdown Act of 1999 - Amends the Internal Revenue Code to disallow, in determining income tax liability, noneconomic tax attributes.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schakowsky, Janice D.
Illinois · Jul 12, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2255: Abusive Tax Shelter Shutdown Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-2255/
MLA
"H.R. 2255: Abusive Tax Shelter Shutdown Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-2255/.
Bluebook (legal)
H.R. 2255, 106th Cong. (2026), https://openamerica.io/bill/106-HR-2255/.
Markdown link
[H.R. 2255: Abusive Tax Shelter Shutdown Act of 1999](https://openamerica.io/bill/106-HR-2255/)
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