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United States · Bill · HR

H.R. 846 (103rd)

To amend section 118 of the Internal Revenue Code of 1986 to provide for certain exceptions from rules for determining contributions in aid of construction, and for other purposes.

openUnited States· United States Congress· EN

Introduced

4 February 1993

Last action

17 June 1993 · Committee

Status

Subcommittee Hearings Held.

Sponsors

Rep. Matsui, Robert T. [D-CA-5], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Archer, Bill [R-TX-7], Rep. Kopetski, Mike [D-OR-5], Rep. Shays, Christopher [R-CT-4], Rep. Mineta, Norman Y. [D-CA-15], Rep. Coyne, William J. [D-PA-14], Sen. Kyl, Jon [R-AZ], Rep. Murphy, Austin J. [D-PA-20], Rep. Gallo, Dean A. [R-NJ-11], Rep. Herger, Wally [R-CA-2], Rep. Walker, Robert S. [R-PA-16], Rep. Traficant, James A., Jr. [D-OH-17], Rep. Smith, Christopher H. [R-NJ-4], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Zimmer, Dick [R-NJ-12], Rep. Rahall, Nick J., II [D-WV-3], Rep. Fish, Hamilton, Jr. [R-NY-19], Rep. Burton, Dan [R-IN-5], Rep. Myers, John T. [R-IN-7], Rep. Thomas, William M. [R-CA-21], Rep. McMillan, J. Alex [R-NC-9], Rep. Andrews, Robert E. [D-NJ-1], Rep. Sundquist, Don [R-TN-7], Rep. Bateman, Herbert H. [R-VA-1], Rep. Johnson, Nancy L. [R-CT-5], Rep. Peterson, Collin C. [D-MN-7], Rep. Tucker, Walter R., III [D-CA-37], Rep. Gilman, Benjamin A. [R-NY-20], Rep. LaRocco, Larry [D-ID-1], Rep. Schiff, Steven [R-NM-1], Sen. Brown, Sherrod [D-OH], Rep. Gejdenson, Sam [D-CT-2], Rep. Costello, Jerry F. [D-IL-12], Rep. Franks, Bob [R-NJ-7], Rep. Parker, Mike [R-MS-4], Rep. Blackwell, Lucien E. [D-PA-2], Rep. Coppersmith, Sam [D-AZ-1], Rep. Peterson, Douglas (Pete) [D-FL-2], Rep. Hobson, David L. [R-OH-7], Rep. McKeon, Howard P. "Buck" [R-CA-25], Rep. Swett, Dick [D-NH-2], Rep. Hancock, Mel [R-MO-7], Rep. Fowler, Tillie [R-FL-4], Rep. Stump, Bob [R-AZ-3], Rep. Coleman, Ronald D. [D-TX-16], Rep. Kolbe, Jim [R-AZ-8], Rep. Machtley, Ronald K. [R-RI-1]

Subjects

Taxation

Source updated

2 January 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code with respect to the corporate income tax exclusion of contributions to the capital of the taxpayer. Includes as a qualifying contribution any amount of money or property received by a regulated public utility which provides water or sewage disposal services that: (1) is a contribution in aid of construction; (2) meets certain expenditure requirements; and (3) is not included in the taxpayer's rate base. Excludes amounts paid as service charges for starting or stopping services. Determines the depreciation deduction for such property by using the straight line method and provides for a 25-year recovery period.

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

Timeline

  1. 4 February 1993

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 4 February 1993

    Introduced

    Sponsor introductory remarks on measure. (CR E303-304)

    Source: IntroReferral

  3. 4 February 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 February 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  5. 27 May 1993

    Referred

    Referred to the Subcommittee on Select Revenue Measures.

    Source: Committee

  6. 17 June 1993

    Committee

    Subcommittee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 4 February 1993

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  • Introduced in House (PDF)

    Introduced in House · EN · 4 February 1993

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  • Introduced in House

    summary · EN · 4 February 1993

    Open at official source

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Sponsors

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Related records

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Sources

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