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United States · Bill · HR

H.R. 2820 (98th)

A bill to amend section 162 of the Internal Revenue Code of 1954 with respect to allowing a deduction for additions to reserves established for decommissioning costs associated with nuclear power plants.

openUnited States· United States Congress· EN

Introduced

28 April 1983

Last action

27 June 1984 · Committee

Status

See H.R.4170.

Sponsors

Rep. Gibbons, Sam [D-FL-11], Rep. Matsui, Robert T. [D-CA-5], Rep. Vander Jagt, Guy [R-MI-9], Rep. Schulze, Richard T. [R-PA-5], Rep. Thomas, William M. [R-CA-21], Rep. Fazio, Vic [D-CA-3], Rep. Frenzel, Bill [R-MN-3], Rep. Conable, Barber B., Jr. [R-NY-30], Rep. Roe, Robert A. [D-NJ-8], Rep. Fuqua, Don [D-FL-2], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Badham, Robert E. [R-CA-40], Rep. Daub, Hal [R-NE-2], Sen. Jeffords, James M. [I-VT], Rep. Hance, Kent R. [D-TX-19], Rep. Morrison, Sid [R-WA-4], Rep. Shannon, James M. [D-MA-5], Rep. Martin, James G. [R-NC-9], Rep. Duncan, John J. [R-TN-2], Rep. Lewis, Thomas F. [R-FL-12], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Carr, Bob [D-MI-8], Rep. McCollum, Bill [R-FL-8], Rep. Lehman, William [D-FL-17], Rep. Emerson, Bill [R-MO-8], Rep. Campbell, Carroll A., Jr. [R-SC-4], Sen. Dorgan, Byron L. [D-ND], Rep. Kastenmeier, Robert W. [D-WI-2], Rep. Wilson, Charles [D-TX-2], Rep. MacKay, Buddy [D-FL-6], Rep. Downey, Thomas J. [D-NY-2], Rep. Davis, Robert W. [R-MI-11], Rep. Pursell, Carl D. [R-MI-2], Rep. Stenholm, Charles W. [D-TX-17], Rep. Jones, Walter B. [D-NC-1], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Crane, Philip M. [R-IL-8], Rep. Kennelly, Barbara B. [D-CT-1]

Subjects

Nuclear energy, Taxation

Source updated

7 February 2024

Nuclear energy · Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to provide for a business expense income tax deduction for additions to a reserve established for the cost incurred by a regulated public utility in decommissioning (retiring) a nuclear powerplant. Limits the deduction to the amount which the regulatory body having ratemaking jurisdiction over the utility permits as addition to a reserve and which is included in its cost of service for ratemaking purposes.

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

Timeline

  1. 28 April 1983

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 28 April 1983

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 28 April 1983

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 27 June 1984

    Committee

    See H.R.4170.

    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

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Sponsors

Related records

Sources

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