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H.R. 5646 (102nd): 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.

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Sponsor and status

Jul 22, 1992
102nd Congress (1991–1992)
Died in a previous Congress

This bill was introduced on July 27, 1992, in a previous session of Congress, but it did not receive a vote.


Frank Guarini Jr.

Representative for New Jersey's 14th congressional district




Jul 22, 1992

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

Jul 27, 1992
Ordered Reported

A committee has voted to issue a report to the full chamber recommending that the bill be considered further. Only about 1 in 4 bills are reported out of committee.

H.R. 5646 (102nd) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

Bills numbers restart every two years. That means there are other bills with the number H.R. 5646. This is the one from the 102nd Congress.

This bill was introduced in the 102nd Congress, which met from Jan 3, 1991 to Oct 9, 1992. Legislation not enacted by the end of a Congress is cleared from the books.

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“H.R. 5646 — 102nd Congress: To amend the Internal Revenue Code of 1986 to provide for the treatment of not-for-profit ...” 1992. October 19, 2020 <>

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