A bill to amend the Internal Revenue Code of 1954 to allow the deduction of the portion of certain taxes which is allocable to the construction of sewage treatment works.

referredUnited States· United States Congress· EN

Introduced

25 March 1976

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow a taxpayer to deduct so much of the taxes assessed against local benefits of a kind tending to increase the value of the property assessed as is properly allocable to the construction, reconstruction, or erection of treatment works or to the retirement of indebtedness attributable to any such construction, reconstruction, or erection.

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Documents

1 official file

Introduced in House
summary · EN · 25 March 1976
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/12790
Open data entity: https://api.congress.gov/v3/bill/94/hr/12790