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United States · Bill · S

S. 1472 (101st)

Consumer Equity Act of 1989

referredUnited States· United States Congress· EN

Introduced

2 August 1989

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

26 August 2025

Summary

Consumer Equity Act of 1989 - Repeals provisions of the Tax Reform Act of 1986 that describe conditions under which a normalization method of accounting will not be assumed (for purposes of recapture of certain investment tax credits) in connection with the treatment of excess deferred tax reserves of public utility companies. Sets forth areas of concern for State and Federal regulatory authorities to take into account when determining the treatment of the excess deferred tax reserves of utilities.

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Votes

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Versions

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Documents

2 official files

Sponsors

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Sources

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