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United States · Bill · HR

H.R. 3992 (105th)

To amend the Internal Revenue Code of 1986 to establish a 5-year recovery period for petroleum storage facilities.

referredUnited States· United States Congress· EN

Introduced

4 June 1998

Last action

—

Status

Referred to the House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

2 January 2025

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Summary

Amends the Internal Revenue Code to classify petroleum storage facilities as five-year property for depreciation purposes.

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Documents

3 official files

Introduced in House (text)

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Sources

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