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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.

Introduced: January 26, 1982 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
This resolution expired with the 97th Congress
It was not agreed to before the 97th Congress (1981–1982) adjourned, so it is no longer active. 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
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 Congressional Research Service

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 January 28, 1982

Committee on Finance requested executive comment from OMB; Treasury Department.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
S. Res. 284, 97th Cong. (2026), https://openamerica.io/bill/97-SRES-284/.
Markdown link
[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/)
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