H.R.460: Fairness and Equity Tax Act of 1993

About This Bill

Bill Summary

Fairness and Equity Tax Act of 1993 - Amends the Internal Revenue Code to impose an additional minimum tax on: (1) a domestic corporation which is 25 percent foreign-owned; or (2) a foreign corporation engaged in a trade or business within the United States.

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
Jan. 6, 1993

Introduced in the House by Duncan L. Hunter (R-Calif.)

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