118th Congress · SENATE BILLBILL

S. 1559Book Minimum Tax Repeal Act

A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax.

Taxation
Introduced May 11, 2023
Last action May 11, 2023
Pipeline · Bill → Law
Step 1
Introduced
May 11, 2023
Step 2
Referred
May 11, 2023
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill repeals the 15% alternative tax on the financial statement (i.e., book) income of certain corporations. The tax applies to companies that report over $1 billion in profits to their shareholders.

Provisions · 2 sectionsIntroduced in Senate
Timeline · 2 actions
May 11, 2023
Introduced in Senate
May 11, 2023
Read twice and referred to the Committee on Finance.