A bill to amend the Internal Revenue Code of 1954 to allow a taxpayer to amortize, over a 60-month period, solar heating and cooling equipment which is placed in service for nonresidential structures, or in lieu of such amortization, to take an investment tax credit for such equipment.

referredUnited States· United States Congress· EN

Introduced

1 May 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Allows a taxpayer under the Internal Revenue Code of 1954 to amortize, over a 60-month period, solar heating and cooling equipment which is placed in service for nonresidential structures, or in lieu of such amortization, to take an investment tax credit for such equipment.

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Documents

1 official file

Introduced in House
summary · EN · 1 May 1975
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/6584
Open data entity: https://api.congress.gov/v3/bill/94/hr/6584