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United States · Bill · HR

H.R. 4100 (101st)

Environmental Infrastructure Act of 1990

referredUnited States· United States Congress· EN

Introduced

26 February 1990

Last action

26 February 1990 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Dickinson, William L. [R-AL-2], Rep. Clinger, William F., Jr. [R-PA-5], Rescom. Fuster, Jamie B. [D-PR-At Large], Rep. Hyde, Henry J. [R-IL-6], Rep. Machtley, Ronald K. [R-RI-1], Rep. Rowland, John G. [R-CT-5], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. Lightfoot, Jim [R-IA-3], Rep. Hunter, Duncan [R-CA-52], Rep. Saxton, Jim [R-NJ-3], Rep. Horton, Frank J. [R-NY-29], Rep. Dannemeyer, William E. [R-CA-39], Rep. Dornan, Robert K. [R-CA-46], Rep. Lancaster, H. Martin [D-NC-3], Rep. Roe, Robert A. [D-NJ-8]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Summary

Environmental Infrastructure Act of 1990 - Amends the Internal Revenue Code to provide for infrastructure bonds as a new category of tax-exempt bond. Includes within the definition of such bonds any State or local bond issued as part of an issue 95 percent or more of whose proceeds are to be used to provide facilities to achieve compliance with Federal environmental law. Modifies arbitrage rebate provisions. Classifies infrastructure facilities as seven-year property for purposes of the accelerated cost recovery system associated with the depreciation deduction. Designates a ten-year class life to such facilities under the alternative depreciation system. Exempts infrastructure facility property from restrictions relating to property leased to a tax-exempt entity.

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

Timeline

  1. 26 February 1990

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 26 February 1990

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 26 February 1990

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 26 February 1990

    Open at official source

    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

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