United States · Bill · S
S. 1288 (97th)
Commercial Business Energy Tax Credit Act of 1981
Introduced
21 May 1981
Last action
—
Status
Subcommittee on Energy and Agricultural Taxation. Hearings held.
Sponsors
—
Subjects
Discovery layer
Source updated
29 August 2025
Summary
Commercial Business Energy Tax Credit Act of 1981 - Amends the Internal Revenue Code to include in the definition of "specially defined energy property," for purposes of the investment tax credit, specified additional equipment and devices installed in connection with any existing industrial, retail, or commercial facility for the purpose of reducing energy consumption. Revises the definition of "energy property" to include insulation property. Increases the energy percentage, for purposes of such credit, in the case of property which is qualified for the credit under this Act.
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Documents
1 official file
Introduced in Senate
summary · EN · 21 May 1981
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1288
- Open data entity: https://api.congress.gov/v3/bill/97/s/1288