United States · Bill · HR
H.R. 2278 (103rd)
To permit certain air carriers to immediately utilize accumulated net operating losses.
Introduced
26 May 1993
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Permits qualified air carriers that make an election in a taxable year with respect to any portion of their net operating loss carryforwards to apply such a carryforward against any tax imposed upon such carrier on the date its return is filed, or the date such election is made. Limits such tax credit to the lesser of a certain percentage of such portion or the carrier's aggregate transportation excise taxes deposited during calendar 1992.
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Votes
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 26 May 1993
Introduced in House (PDF)
Introduced in House · EN · 26 May 1993
Introduced in House
summary · EN · 26 May 1993
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/2278
- Open data entity: https://api.congress.gov/v3/bill/103/hr/2278