To amend the Internal Revenue Code of 1986 to deny any deduction for compensatory damages paid to any government for damages to the environment resulting from a spill of any hazardous material.

Summary

Amends the Internal Revenue Code to disallow trade or business expense deductions for compensatory damages paid to any government for environmental damages resulting from any incident involving a hazardous material.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 22 March 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 22 March 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 22 March 1991

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

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Versions

• Introduced in House · — · Download file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 22 March 1991

  Open at official source

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Sponsors

• Rep. Hertel, Dennis M. [D-MI-14] · D · Sponsor
• Rep. Hochbrueckner, George J. [D-NY-1] · D · Sponsor
• · hswm00 · Standing

Related records

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