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United States · Bill · HR

H.R. 1862 (97th)

Pollution Control Facilities Tax Incentives Act of 1981

referredUnited States· United States Congress· EN

Introduced

17 February 1981

Last action

17 February 1981 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Seiberling, John F. [D-OH-14], Rep. Pease, Donald J. [D-OH-13], Rep. Rodino, Peter W., Jr. [D-NJ-10], Rep. Ferraro, Geraldine A. [D-NY-9], Rep. Hughes, William J. [D-NJ-2], Rep. Atkinson, Eugene V. [D-PA-25], Rep. Wolpe, Howard E. [D-MI-3], Rep. Stokes, Louis [D-OH-11], Rep. Kramer, Ken [R-CO-5], Rep. Eckart, Dennis E. [D-OH-11], Rep. Patterson, Jerry M. [D-CA-38], Rep. Obey, David R. [D-WI-7], Rep. Ertel, Allen E. [D-PA-17], Rep. Ottinger, Richard L. [D-NY-20], Rep. Guyer, Tennyson [R-OH-4], Rep. Moakley, John Joseph [D-MA-9], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Luken, Thomas A. [D-OH-1], Rep. Oberstar, James L. [D-MN-8], Sen. Wyden, Ron [D-OR]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Pollution Control Facilities Tax Incentives Act of 1981 - Amends the Internal Revenue Code to permit a taxpayer to elect a 12-month amortization period or an additional ten percent investment tax credit for pollution control facilities used in connection with a plant or other property in operation before January 1, 1971. Removes the requirement, for purposes of certification of pollution control facilities for the amortization deduction, that such facilities not increase output, extend the useful life, reduce total operating costs, or alter the production process of the plants in connection with which they are used.

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

Timeline

  1. 17 February 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 17 February 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 17 February 1981

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

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Sponsors

Related records

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Sources

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