United States · Bill · HR
H.R. 8281 (96th)
A bill to amend the Internal Revenue Code of 1954 to provide that taxpayers may elect a 12-month amortization period (in lieu of the 60-month period) for any certified pollution control facility.
Introduced
2 October 1980
Last action
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Status
Referred to House Committee on Ways and Means.
Sponsors
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Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to permit a taxpayer to elect a 12 month amortization period in lieu of the present 60 month period for any certified pollution control facility. Reduces the investment tax credit rate for pollution control facilities for which the 12 month amortization period is elected.
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 2 October 1980
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/96th-congress/house-bill/8281
- Open data entity: https://api.congress.gov/v3/bill/96/hr/8281