To amend the Internal Revenue Code of 1986 to allow the $25,000 offset for individuals under the passive loss rules to apply to investments in wind energy facilities.

referredUnited States· United States Congress· EN

Introduced

5 March 2003

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Amend s the Internal Revenue Code to allow the $25,000 passive loss offset for individuals without any income-based phaseout for investments in wind energy facilities. Exempts such wind energy facility offset from the active participation requirement.

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Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 5 March 2003
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Introduced in House (PDF)
Introduced in House · EN · 5 March 2003
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Introduced in House
summary · EN · 5 March 2003
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Official source: https://www.congress.gov/bill/108th-congress/house-bill/1099
Open data entity: https://api.congress.gov/v3/bill/108/hr/1099