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United States · Bill · HR

H.R. 3044 (105th)

Distorting Subsidies Limitation Act of 1997

referredUnited States· United States Congress· EN

Introduced

13 November 1997

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Distorting Subsidies Limitation Act of 1997 - Amends the Internal Revenue Code to impose an excise tax on any person engaged in a trade or business who derives any benefit from any targeted subsidy provided by a State or local government. Defines such a subsidy as one which is designed to encourage a business to locate or remain in a particular jurisdiction. Denies a tax exemption for any interest earned on bonds which provide such subsidies. Prohibits the use of Federal funds to provide such a subsidy.

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Documents

3 official files

Introduced in House (text)

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