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United States · Bill · S

S. 1594 (98th)

Basic Industries Reindustrialization Act

openUnited States· United States Congress· EN

Introduced

29 June 1983

Last action

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Sponsors

Subjects

Discovery layer

Source updated

29 August 2025

Summary

Basic Industries Reindustrialization Act - Amends the Internal Revenue Code to suspend the limitation on the investment tax credit for a period of seven years beginning with taxable years ending after January 1, 1983. Makes such credit refundable. Allows a tentative refund of tax under a claim of right adjustment in the case of investment tax credits. Requires the President to submit a report to the Congress by December 1, 1989, on whether or not such period should be extended further. Authorizes appropriations.

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Documents

1 official file

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