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United States · Bill · S

S. 1206 (96th)

Small Hydroelectric Power Generation Incentive Act of 1979

referredUnited States· United States Congress· EN

Introduced

22 May 1979

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

2 September 2025

Summary

Small Hydroelectric Power Generation Incentive Act of 1979 - Amends the Internal Revenue Code to allow an additional investment tax credit for equipment used to produce electrical energy from hydroelectric power at existing small dams. Allows an income tax deduction equal to 50 percent of the cost electricity purchased from a small hydroelectric plant which is used by the taxpayer in his trade or business.

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Documents

1 official file

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