A bill to amend the Internal Revenue Code of 1954 to provide that expired unused investment credits shall be treated as refundable overpayments of tax.

referredUnited States· United States Congress· EN

Introduced

25 July 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that expired unused investment credits shall be treated as refundable overpayments of tax under the Internal Revenue Code if applied for on or before March 15 (April 15 in the case of a person other than a corporation) of the succeeding taxable year.

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Documents

1 official file

Introduced in House
summary · EN · 25 July 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/8939
Open data entity: https://api.congress.gov/v3/bill/94/hr/8939