Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 2325 (97th)

Coal Utilization Incentives Act of 1981

referredUnited States· United States Congress· EN

Introduced

4 March 1981

Last action

9 March 1981 · Referred

Status

Referred to Subcommittee on Fossil and Synthetic Fuels.

Sponsors

Rep. Rahall, Nick J., II [D-WV-3], Rep. Mollohan, Robert H. [D-WV-1], Rep. Bevill, Tom [D-AL-4], Rep. Murtha, John P. [D-PA-12], Rep. Rogers, Harold [R-KY-5], Rep. Kogovsek, Ray [D-CO-3], Rep. Applegate, Douglas [D-OH-18], Rep. Clinger, William F., Jr. [R-PA-5], Rep. Murphy, Austin J. [D-PA-20], Rep. Florio, James J. [D-NJ-1], Rep. Benedict, Cleve [R-WV-2], Rep. St Germain, Fernand J. [D-RI-1], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Young, Don [R-AK-At Large], Rep. Evans, Billy Lee [D-GA-8], Rep. Neal, Stephen L. [D-NC-5], Rep. Courter, Jim [R-NJ-12], Rep. Bailey, Donald A. [D-PA-21], Rep. Miller, Clarence E. [R-OH-10], Rep. Wilson, Charles [D-TX-2], Rep. Railsback, Thomas F. [R-IL-19], Rep. McDade, Joseph M. [R-PA-10], Rep. Porter, John Edward [R-IL-10], Rep. Atkinson, Eugene V. [D-PA-25], Rep. Skeen, Joe [R-NM-2], Sen. Simon, Paul [D-IL], Rep. Goodling, William F. [R-PA-19], Rep. Daub, Hal [R-NE-2], Rep. Gaydos, Joseph M. [D-PA-20], Rep. Yatron, Gus [D-PA-6], Rep. Duncan, John J. [R-TN-2], Rep. Luken, Thomas A. [D-OH-1], Rep. Myers, John T. [R-IN-7], Rep. Ertel, Allen E. [D-PA-17], Rep. Price, Melvin [D-IL-21], Rep. Nelligan, James L. [R-PA-11], Rep. Lloyd, Marilyn [D-TN-3], Rep. Staton, David Michael [R-WV-3], Rep. Coyne, James K. [R-PA-8]

Subjects

Energy

Source updated

3 June 2026

Energy

Official sourceView documentsShare

Summary

Coal Utilization Incentives Act of 1981 - Title I: Amendments to the Internal Revenue Code of 1954 - Amends the Internal Revenue Code to permit the amortization of coal utilization property, based on a 36- month period. Defines "coal utilization property" as tangible, depreciable property which is: (1) a boiler or burner, the primary fuel for which will be coal; or (2) pollution control equipment required for such boiler or burner; or (3) coal cleaning equipment. Allows an investment tax credit to public utilities for coal utilization property. Qualifies coal utilization property for the full investment tax credit allowed for pollution control facilities with a useful life of not less than five years. Excludes from gross income the interest income on industrial development bonds issued to provide financing of powerplant coal utilization capital expenditures. Title II: Coal Conversions Under the Clean Air Act - Amends the Clean Air Act to exclude as a modification a stationary source which voluntarily converts to coal (thereby excluding the source from new source performance standards).

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

Timeline

  1. 4 March 1981

    Introduced

    Referred to House Committee on Energy and Commerce.

    Source: IntroReferral

  2. 4 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 4 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 9 March 1981

    Referred

    Referred to Subcommittee on Health and the Environment.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.