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HR 468 107th Congress House Taxation Families 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: February 6, 2001 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2001
Sponsor introductory remarks on measure. (CR E169)
Feb 6, 2001
Referred to the House Committee on Ways and Means.
Feb 6, 2001
Sponsor introductory remarks on measure. (CR E115)
Feb 6, 2001
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.
What's happening now February 13, 2001

Sponsor introductory remarks on measure. (CR E169)

 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. 468: 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.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-468/
MLA
"H.R. 468: 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.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-468/.
Bluebook (legal)
H.R. 468, 107th Cong. (2026), https://openamerica.io/bill/107-HR-468/.
Markdown link
[H.R. 468: 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/107-HR-468/)
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