Middle Class Tax Relief Act of 1993

See H.R.2264.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Mar 2, 1993

TABLE OF CONTENTS: Title I: Tax Relief for Middle-Income Taxpayers Title II: Revenue Provisions Middle Class Tax Relief Act of 1993 - Title I: Tax Relief for Middle-Income Taxpayers - Amends the Internal Revenue Code to provide an additional exemption amount ($1,000) to the regular personal exemption ($2,000) for middle-income taxpayers. Specifies the maximum gross income amounts for such taxpayers. Provides a formula for reducing the additional exemption amount for middle-income taxpayers whose incomes exceed certain transitional dollar amounts. Provides for inflation adjustments of amounts under this title. Title II: Revenue Provisions - Increases the individual income tax rates for certain high-income taxpayers. Imposes a surtax on the individual tax rate or the alternative minimum tax rate for individuals whose incomes exceed $225,000. Increases the rates of corporate income tax and of alternative minimum tax.

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People & committees

Who introduced it

Rep. DeLauro, Rosa L. [D-CT-3] · D–CT

Committees

Ways and Means Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Aug 10, 1993
See H.R.2264.
Mar 2, 1993
Referred to the House Committee on Ways and Means.
Mar 2, 1993
Introduced in House
Mar 2, 1993
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · Mar 2, 1993 Formatted Text PDF

Related bills identified by Congress.gov

HR 2264 · Omnibus Budget Reconciliation Act of 1993

Source last updated: Aug 26, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze H.R.1166 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss H.R.1166, 103rd Congress: Middle Class Tax Relief Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/house-bill/1166

Text version to examine: Introduced in House · 1993-03-02.

Official full text: https://www.congress.gov/103/bills/hr1166/BILLS-103hr1166ih.htm

Imported record last updated by the source: 2025-08-26T13:49:09Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.1166 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.1166 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss H.R.1166, 103rd Congress: Middle Class Tax Relief Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/house-bill/1166

Text version to examine: Introduced in House · 1993-03-02.

Official full text: https://www.congress.gov/103/bills/hr1166/BILLS-103hr1166ih.htm

Imported record last updated by the source: 2025-08-26T13:49:09Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.1166 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.1166 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Discuss H.R.1166, 103rd Congress: Middle Class Tax Relief Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/house-bill/1166

Text version to examine: Introduced in House · 1993-03-02.

Official full text: https://www.congress.gov/103/bills/hr1166/BILLS-103hr1166ih.htm

Imported record last updated by the source: 2025-08-26T13:49:09Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.1166 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.1166 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

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Discuss H.R.1166, 103rd Congress: Middle Class Tax Relief Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/house-bill/1166

Text version to examine: Introduced in House · 1993-03-02.

Official full text: https://www.congress.gov/103/bills/hr1166/BILLS-103hr1166ih.htm

Imported record last updated by the source: 2025-08-26T13:49:09Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.1166 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.