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United States · Bill · HR

H.R. 14021 (93rd)

Mineral Tax Reform Act

referredUnited States· United States Congress· EN

Introduced

8 April 1974

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

3 September 2025

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Summary

Mineral Tax Reform Act - Repeals provisions of the Internal Revenue Code relating to intangible drilling deductions and percentage depletions. States that the amount of any income, war profits, and excess profits taxes paid to any foreign county with respect to foreign mineral income which would be allowed as a foreign tax credit under the Internal Revenue Code, shall be reduced by the amount of a tax levied in lieu of a mineral royalty, or in lieu of an excise tax, severance tax, or other non-creditable tax on mineral production.

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Documents

1 official file

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