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United States · Bill · HR

H.R. 2441 (103rd)

Sewer and Water Fee Deductibility Act of 1993

referredUnited States· United States Congress· EN

Introduced

16 June 1993

Last action

16 June 1993 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Studds, Gerry E. [D-MA-10], Rep. Neal, Richard E. [D-MA-1], Rep. Moakley, John Joseph [D-MA-9], Sen. Markey, Edward J. [D-MA], Rep. Kennedy, Joseph P., II [D-MA-8], Rep. Meehan, Martin T. [D-MA-5], Rep. Frank, Barney [D-MA-4], Rep. Olver, John W. [D-MA-1], Sen. Menendez, Robert [D-NJ], Rep. Filner, Bob [D-CA-51], Rep. Kopetski, Mike [D-OR-5], Rep. Ackerman, Gary L. [D-NY-5], Rep. Coleman, Ronald D. [D-TX-16], Rep. McKinney, Cynthia A. [D-GA-4], Rep. Unsoeld, Jolene [D-WA-3], Rep. Hughes, William J. [D-NJ-2], Rep. Thompson, Bennie G. [D-MS-2], Rep. Hamburg, Dan [D-CA-1], Rep. Schenk, Lynn [D-CA-49], Rep. Deutsch, Peter [D-FL-20], Rep. Hastings, Alcee L. [D-FL-20], Rep. Furse, Elizabeth [D-OR-1], Rep. Blute, Peter I. [R-MA-3], Rep. Torkildsen, Peter G. [R-MA-6], Rep. Evans, Lane [D-IL-17], Rep. Traficant, James A., Jr. [D-OH-17], Sen. Johnson, Tim [D-SD], Sen. Sanders, Bernard [I-VT], Rep. Lowey, Nita M. [D-NY-17], Rep. Dellums, Ronald V. [D-CA-9]

Subjects

Environment, Taxation

Source updated

26 August 2025

Environment · Taxation

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Summary

Sewer and Water Fee Deductibility Act of 1993 - Amends the Internal Revenue Code to allow a deduction for fees imposed by a State or local government for water or sewer services in the same manner as local real property taxes. Limits such deduction to the extent that such fees exceed one percent of adjusted gross income. Disallows any corporate deduction for payments to the government under environmental settlement agreements or for compensatory damages relating to violations of environmental laws. Prohibits the net operating loss deduction from reducing taxable income to an amount less than such disallowed amount.

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

Timeline

  1. 16 June 1993

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 16 June 1993

    Introduced

    Sponsor introductory remarks on measure. (CR E1531)

    Source: IntroReferral

  3. 16 June 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 16 June 1993

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 16 June 1993

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  • Introduced in House (PDF)

    Introduced in House · EN · 16 June 1993

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  • Introduced in House

    summary · EN · 16 June 1993

    Open at official source

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Sponsors

Related records

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Sources

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