United States · Bill · HR
H.R. 1054 (102nd)
Environmental Tax Credit Act of 1991
Introduced
21 February 1991
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Environmental Tax Credit Act of 1991 - Amends the Internal Revenue Code to allow a tax credit for a three-year credit period for a percentage of the investment in acid rain control property installed to comply with sulfur dioxide emission limitations under the Clean Air Act. Allows the use of tax-exempt facility bonds to finance acid rain control property. Allows a business credit for a percentage of the expenditures incurred for coal cleaning minerals used to remove or reduce the sulfur content of coal. Excludes from gross income the value of clean air allowances allocated to the taxpayer under the Clean Air Act. Allows a 60-month amortization of acid rain control property.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 21 February 1991
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/1054
- Open data entity: https://api.congress.gov/v3/bill/102/hr/1054