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United States · Bill · HR

H.R. 6914 (96th)

A bill to amend the Internal Revenue Code of 1954 to provide individuals a refundable credit against income tax for the fair market value of fuel oil which the taxpayer is unable to use by reason of having converted his heating system to an energy source other than fuel oil and which is contributed to a charitable organization.

referredUnited States· United States Congress· EN

Introduced

25 March 1980

Last action

25 March 1980 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Conte, Silvio O. [R-MA-1], Rep. Oberstar, James L. [D-MN-8], Rep. Boland, Edward P. [D-MA-2], Rep. Richmond, Frederick W. [D-NY-14], Rep. Murphy, Austin J. [D-PA-20], Rep. Heckler, Margaret M. [R-MA-10], Rep. Patten, Edward J. [D-NJ-15], Rep. Garcia, Robert [D-NY-18], Rep. Stokes, Louis [D-OH-11]

Subjects

Energy, Taxation

Source updated

7 February 2024

Energy · Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow a credit against an individual's income tax in an amount (not to exceed $200, or $100 in the case of a married individual filing separately) equal to such taxpayer's qualified fuel oil contribution for the taxable year. Defines such fuel oil contribution as the fair market value of fuel oil: (1) the taxpayer has purchased but cannot use by reason of having converted the heating system for his residence to an energy source other than fuel oil; and (2) the taxpayer has consequently contributed to a tax-exempt charitable organization. Denies a charitable contribution deduction to any taxpayer who takes advantage of such credit.

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

Timeline

  1. 25 March 1980

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 25 March 1980

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 25 March 1980

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

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Sponsors

Related records

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Sources

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