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United States · Bill · HR

H.R. 6510 (97th)

Safe Harbor Leasing Reform Act of 1982

openUnited States· United States Congress· EN

Introduced

27 May 1982

Last action

19 August 1982 · Committee

Status

See H.R.4961.

Sponsors

Rep. Conable, Barber B., Jr. [R-NY-30], Rep. Bailey, Donald A. [D-PA-21], Rep. Brodhead, William [D-MI-17], Rep. Holland, Kenneth L. [D-SC-5], Rep. Butler, M. Caldwell [R-VA-6], Rep. Fenwick, Millicent H. [R-NJ-5], Rep. Holt, Marjorie S. [R-MD-4], Rep. Stanton, J. William [R-OH-11], Rep. Weber, Ed [R-OH-9], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Carney, William [R-NY-1], Rep. Davis, Robert W. [R-MI-11], Rep. Frenzel, Bill [R-MN-3], Rep. Lee, Gary A. [R-NY-33], Rep. McClory, Robert [R-IL-13], Rep. Parris, Stanford E. (Stan) [R-VA-8], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Vander Jagt, Guy [R-MI-9], Rep. Wampler, William C. [R-VA-9]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Safe Harbor Leasing Reform Act of 1982 - Amends the Internal Revenue Code to limit the accelerated depreciation deductions and investment tax credit amounts accruing to safe harbor lessors from sale and leaseback arrangements of depreciable property. Allows such lessors a limited income tax credit for the reduction in tax benefits. Exempts safe harbor lessors from at risk requirements for deducting investment losses. Limits the availability of sale and leaseback arrangements in the case of certain lessees with foreign source income. Limits the income tax deduction for interest on investment indebtedness for safe harbor lease property.

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

Timeline

  1. 27 May 1982

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 27 May 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 27 May 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 19 August 1982

    Committee

    See H.R.4961.

    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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