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United States · Bill · S

S. 2987 (98th)

Minority Telecommunications Ownership Tax Act of 1984

openUnited States· United States Congress· EN

Introduced

12 September 1984

Last action

Status

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

Sponsors

Subjects

Discovery layer

Source updated

29 August 2025

Summary

Minority Telecommunications Ownership Tax Act of 1984 - Amends the Internal Revenue Code to increase the dollar limitation on used property eligible for the investment tax credit from $150,000 to $5,000,000 for property certified by the Federal Communications Commission (FCC) as necessary or appropriate to effectuate an FCC policy with respect to the ownership and control of systems of communication by wire or radio. Extends to non-broadcast communications systems the nonrecognition of gain on FCC-certified sales and exchanges.

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Documents

1 official file

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Sources

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