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United States · Bill · S

S. 3013 (98th)

Space Development Act of 1984

openUnited States· United States Congress· EN

Introduced

21 September 1984

Last action

25 September 1984 · Committee

Status

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

Sponsors

Sen. Gorton, Slade [R-WA], Sen. Evans, Daniel J. [R-WA], Sen. Roth Jr., William V. [R-DE], Sen. Heinz, John [R-PA], Sen. Andrews, Mark [R-ND], Sen. Trible, Paul S., Jr. [R-VA], Sen. Boschwitz, Rudy [R-MN], Sen. Heflin, Howell [D-AL], Sen. Denton, Jeremiah [R-AL]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Space Development Act of 1984 - Provides that activities performed in space for U.S. persons on any spacecraft predominantly used or operated in space and controlled from locations within the United States, articles produced in space primarily for sale or use within the United States upon such spacecraft, and assets used or operated in space upon such spacecraft (including such spacecraft) shall be treated as activities performed, or articles produced, within the United States for purposes of the Internal Revenue Code and the Tariff Schedules of the United States. Amends the Internal Revenue Code to allow an investment tax credit for any tangible personal property which is predominantly used or operated in space and which is either a spacecraft or is used or operated upon such spacecraft. Includes as recovery property eligible as a tax deduction with respect to the recovery cost system any tangible property used in space subject to the allowance for depreciation. Includes in the gross income of a taxpayer certain income derived from commercial activity in space.

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

Timeline

  1. 21 September 1984

    Introduced

    Introduced in Senate

    Source: IntroReferral

  2. 21 September 1984

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  3. 25 September 1984

    Committee

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

    Source: Committee

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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