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United States · Bill · S

S. 1332 (98th)

A bill to amend Section 46 of the Internal Revenue Code.

openUnited States· United States Congress· EN

Introduced

19 May 1983

Last action

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Status

Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-836.

Sponsors

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Subjects

Discovery layer

Source updated

3 January 2025

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Summary

Amends the Internal Revenue Code to qualify for the full amount of the investment tax credit certain vessels (and a barge or container which is part of the complement of such vessel) financed by capital construction funds as established under the Merchant Marine Act of 1970. (Present law requires a reduction in the investment tax credit for vessels financed by capital construction funds.)

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Documents

1 official file

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Sources

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