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S 291 107th Congress Senate

AMT and Tax Deduction Fairness Act of 2001

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a deduction for State and local sales taxes in lieu of State and local income taxes and to allow the… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a deduction for State and local sales taxes in lieu of State and local income taxes and to allow the State and local income tax deduction against the alternative minimum tax.

Introduced: May 24, 2001 See on congress.gov
Taxation Agriculture and FoodGovernment Operations and PoliticsHealthIncome tax
More subjectsShow fewer subjects
Local taxationMedical suppliesMinimum taxMotor vehiclesPersonal income taxSales taxState taxationTax deductionsTax ratesTransportation and Public WorksTravel costs
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 8, 2001
Read twice and referred to the Committee on Finance.
Feb 8, 2001
Sponsor introductory remarks on measure. (CR S1222-1223)
Feb 8, 2001
Introduced in Senate
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 Latest action February 8, 2001

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
AMT and Tax Deduction Fairness Act of 2001 - Amends the Internal Revenue Code to allow: (1) the State and local income tax deduction against the alternative minimum tax; and (2) the deduction of State and local general sales taxes in lieu of State and local income taxes.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Cantwell, Maria
Washington · May 24, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 291: AMT and Tax Deduction Fairness Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-S-291/
MLA
"S. 291: AMT and Tax Deduction Fairness Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-291/.
Bluebook (legal)
S. 291, 107th Cong. (2026), https://openamerica.io/bill/107-S-291/.
Markdown link
[S. 291: AMT and Tax Deduction Fairness Act of 2001](https://openamerica.io/bill/107-S-291/)
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