United States · Bill · S
S. 1248 (104th)
A bill to amend the Internal Revenue Code of 1986 to allow the alcohol fuels credit to be allocated to patrons of a cooperative in certain cases.
Introduced
15 September 1995
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to allow a cooperative organization to elect to apportion pro rata any portion of the small ethanol producer credit among patrons on the basis of the quantity or value of business done with or for the patrons for the taxable year. Provides for the treatment of the organization and the patrons.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 15 September 1995
Introduced in Senate (PDF)
Introduced in Senate · EN · 15 September 1995
Introduced in Senate
summary · EN · 15 September 1995
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/104th-congress/senate-bill/1248
- Open data entity: https://api.congress.gov/v3/bill/104/s/1248