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HR 2318 106th Congress House

Alternative Minimum Tax Reform Act of 1999

Official title: To amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform.

Introduced: June 23, 1999 See on congress.gov
Taxation Business income taxBusiness lossesCommerceCorporation taxes
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Income taxMinimum taxTax creditsTax deductions
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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
Jun 23, 1999
Referred to the House Committee on Ways and Means.
Jun 23, 1999
Sponsor introductory remarks on measure. (CR E1383)
Jun 23, 1999
Introduced in House
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 Latest action June 23, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Alternative Minimum Tax Reform Act of 1999 - Amends the Internal Revenue Code to allow a corporation to use, as specified, long-term unused credits against the minimum tax.

Allows a ten-year carryback, for purposes of the alternative tax net operating loss deduction, in the case of a corporation that has a net operating loss for three or more consecutive years.

 Related & companion bills 1
  • S 1299 Identical bill Alternative Minimum Tax Reform Act of 1999
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Calvert, Ken
California · May 10, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2318: Alternative Minimum Tax Reform Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-2318/
MLA
"H.R. 2318: Alternative Minimum Tax Reform Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-2318/.
Bluebook (legal)
H.R. 2318, 106th Cong. (2026), https://openamerica.io/bill/106-HR-2318/.
Markdown link
[H.R. 2318: Alternative Minimum Tax Reform Act of 1999](https://openamerica.io/bill/106-HR-2318/)
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