A bill to amend the Internal Revenue Code of 1954 to provide that restrictions on the allowance for depreciation and the investment credit for property leased by a tax-exempt entity not apply to certain correctional facilities leased by State and local governments.

openUnited States· United States Congress· EN

Introduced

9 August 1984

Last action

—

Status

Senate Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-1130.

Summary

Amends the Internal Revenue Code to provide that restrictions on the allowance for depreciation and the investment tax credit for property leased by a tax-exempt entity shall not apply to certain correctional facilities leased by State and local governments.

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 9 August 1984
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/2933
Open data entity: https://api.congress.gov/v3/bill/98/s/2933