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United States · Bill · S

S. 1292 (107th)

Small Business Pollution Prevention Opportunity Act of 2001

referredUnited States· United States Congress· EN

Introduced

1 August 2001

Last action

1 August 2001 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Edwards, John [D-NC], Sen. Johnson, Tim [D-SD]

Subjects

Taxation

Source updated

19 August 2025

Taxation

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Summary

Small Business Pollution Prevention Opportunity Act of 2001 - Amends the Internal Revenue Code to establish a dry or wet cleaning equipment credit for any taxable year equivalent to 20 percent of the basis of each qualified dry or wet cleaning property placed in service during the year (40 percent of such basis in the case of such property placed in service in an empowerment zone, enterprise community, or renewal community) which is designed primarily to clean textiles if: (1) such equipment does not use any hazardous solvent as the primary process solvent; (2) the original use of such property commences with the taxpayer; and (3) with respect to which depreciation (or amortization in lieu of depreciation) is allowable.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 1 August 2001

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 1 August 2001

    Introduced

    Sponsor introductory remarks on measure. (CR S8583)

    Source: IntroReferral

  3. 1 August 2001

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 1 August 2001

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 1 August 2001

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 1 August 2001

    Open at official source

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Sponsors

Related records

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Sources

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