SRES 284
97th Congress
Senate
Taxation
Corporation taxes
Corporations and Stocks
Income tax
Minimum tax
A resolution expressing the sense of the Senate with respect to the consideration of an alternative minimum tax on corporations.
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Agreed to (Senate)
Jan 28, 1982
Committee on Finance requested executive comment from OMB; Treasury Department.
Jan 26, 1982
Introduced in Senate
Jan 26, 1982
Referred to the Committee on Finance.
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Plain-English summary
Expresses the sense of the Senate that the Secretary of the Treasury should explore the possibility of imposing on corporations a minimum alternative tax on tax preferences.
What's happening now
Committee on Finance requested executive comment from OMB; Treasury Department.
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). S. Res. 284: A resolution expressing the sense of the Senate with respect to the consideration of an alternative minimum tax on corporations.. 97th Congress. Open America. https://openamerica.io/bill/97-SRES-284/
"S. Res. 284: A resolution expressing the sense of the Senate with respect to the consideration of an alternative minimum tax on corporations.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-SRES-284/.
S. Res. 284, 97th Cong. (2026), https://openamerica.io/bill/97-SRES-284/.
[S. Res. 284: A resolution expressing the sense of the Senate with respect to the consideration of an alternative minimum tax on corporations.](https://openamerica.io/bill/97-SRES-284/)