Date: February 27, 1992
Subject: Tax Bill
Description: Archer (R-TX) substitute amendment to implement a seven-point plan that included a cut in the capital gains tax rate, a $5,000 two-year tax credit and penalty-free withdrawals from Individual Retirement Accounts for first-time home buyers, passive loss deductions for real estate developers, an increase in the rate of depreciation for business equipment and new rules encouraging real estate investment by pension funds.
Result: Amendment Rejected, 166-264
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