A bill to provide a Federal income tax deduction for expenditures for purchase and installation of air pollution control devices on used vehicles, and to provide for certification of such devices by the Administrator of the Environmental Protection Agency.

Summary

Allows an income tax deduction, under the Internal Revenue Code, for any amounts paid or incurred in the taxable year for the purchase and installation of a new certified air pollution control device in any motor vehicle which is owned by the taxpayer and which is installed after the taxable year in which such vehicle is first placed in service. Directs the Administrator of the Environmental Protection Agency, under the Clean Air Act, to promulgate Federal standards of performance for emission control devices or systems designed to prevent or reduce air pollution emissions from used vehicles.

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Timeline

1. 3 January 1973

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 3 January 1973

   Introduced

   Introduced in House

   Source: IntroReferral

3. 3 January 1973

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 3 January 1973

  Open at official source

Sponsors

• Rep. Archer, Bill [R-TX-7] · R · Sponsor
• · hswm00 · Standing

Related records

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