A bill to amend the Internal Revenue Code of 1986 to clarify that conservation expenditures by electric utilities are deductible for the year in which paid or incurred.

Summary

Amends the Internal Revenue Code to allow an electric utility a deduction for energy conservation expenditures which are paid or incurred in connection with its trade or business as expenses which are not chargeable to its capital account.

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

Timeline

1. 26 November 1991

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 26 November 1991

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

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Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 26 November 1991

  Open at official source

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Sponsors

• Sen. Adams, Brock [D-WA] · D · Sponsor
• Sen. Gorton, Slade [R-WA] · R · Sponsor
• · ssfi00 · Standing

Related records

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