United States · Bill · S
S. 1362 (102nd)
Sewer and Water Fee Deductibility Act of 1991
Introduced
25 June 1991
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Sewer and Water Fee Deductibility Act of 1991 - Amends the Internal Revenue Code to allow an income tax deduction for amounts imposed by a State or local government as fees for water or sewer services. Disallows a deduction, individual and corporate, for that portion of the interest expense which is allocable to tax-exempt interest.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 25 June 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/1362
- Open data entity: https://api.congress.gov/v3/bill/102/s/1362