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S 801 107th Congress Senate Taxation Business income tax Commerce Foreign tax credit Income tax Minimum tax

A bill to amend the Internal Revenue Code of 1986 to repeal the limitation on the use of foreign tax credits under the alternative minimum tax.

Introduced: April 30, 2001 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 30, 2001
Read twice and referred to the Committee on Finance.
Apr 30, 2001
Sponsor introductory remarks on measure. (CR S4048)
Apr 30, 2001
Introduced in Senate
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to eliminate, for purposes of the alternative minimum tax, the 90 percent limitation on foreign tax credits.
What's happening now April 30, 2001

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schumer, Charles E.
New York · Jun 7, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 801: A bill to amend the Internal Revenue Code of 1986 to repeal the limitation on the use of foreign tax credits under the alternative minimum tax.. 107th Congress. Open America. https://openamerica.io/bill/107-S-801/
MLA
"S. 801: A bill to amend the Internal Revenue Code of 1986 to repeal the limitation on the use of foreign tax credits under the alternative minimum tax.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-801/.
Bluebook (legal)
S. 801, 107th Cong. (2026), https://openamerica.io/bill/107-S-801/.
Markdown link
[S. 801: A bill to amend the Internal Revenue Code of 1986 to repeal the limitation on the use of foreign tax credits under the alternative minimum tax.](https://openamerica.io/bill/107-S-801/)
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