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United States · Bill · HR

H.R. 936 (100th)

A bill to amend the Internal Revenue Code of 1986 to reinstate a 5 percent investment tax credit after 1987 for certain property.

referredUnited States· United States Congress· EN

Introduced

3 February 1987

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Amends the Internal Revenue Code to allow a five-percent investment tax credit after 1987 for tangible property which: (1) is used as a part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services; (2) constitutes a research facility used in connection with such activities; or (3) constitutes a facility used in connection with such activities for the bulk storage of fungible commodities.

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Documents

1 official file

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Sources

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