legislation: 102-hr-5927

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
102-hr-5927 102 hr 5927 To amend the Internal Revenue Code of 1986 to allow accelerated depreciation for equipment used to manufacture advanced materials or to develop advanced technologies, to reduce capital gains taxes, and to impose a minimum tax on foreign and foreign-owned corporations operating in the United States. Taxation 1992-09-10 1992-09-10 Referred to the House Committee on Ways and Means. House Rep. Hunter, Duncan [R-CA-45] CA R H000981 9 Amends the Internal Revenue Code to allow a three-year depreciable life for semiconductor manufacturing equipment and equipment used to manufacture advanced materials or to develop advanced technologies. Reduces the individual and corporate capital gains rates and the minimum tax rate on capital gains. Imposes a minimum tax on domestic corporations which are 25-percent foreign-owned and foreign corporations engaged in a trade or business within the United States. 2024-02-07T16:32:33Z  

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