A bill to amend the Internal Revenue Code of 1954 to permit the cost of property installed to meet the requirements of occupational safety standards relating to cotton dust to be treated as an expense.

referredUnited States· United States Congress· EN

Introduced

15 July 1981

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow a taxpayer to expense machinery and equipment placed in service after December 31, 1980, in connection with any plant or facility in operation before January 1, 1981, used to meet any cotton dust standards issued by the Occupational Safety and Health Administration.

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Documents

1 official file

Introduced in House
summary · EN · 15 July 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/4150
Open data entity: https://api.congress.gov/v3/bill/97/hr/4150