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House bill · 102nd Congress · Did not become law

To amend the Internal Revenue Code of 1986 to provide for the treatment of not-for-profit residual market insurance companies under the alternative minimum tax and to repeal the taxable income limitation on the recognition of built-in gain of S corporations.

H.R. 5646Introduced Jul 22, 1992Policy area: Taxation
Sponsor: Rep. Frank Guarini D-NJ
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Where it went

Latest action: Jul 27, 1992 — Placed on the Union Calendar, Calendar No. 420.

Vote results

No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).

Cosponsors

No cosponsors.

More from the sponsor

Other 102nd Congress bills sponsored by Rep. Frank Guarini.

Sponsor’s state and district

New Jersey in Congress

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Data as of Sep 29, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.