A bill to repeal the denial of the use of the accelerated cost recovery system with respect to tax-exempt obligations, and the expiration of the authority to issue such obligations.

openUnited States· United States Congress· EN

Introduced

2 February 1983

Last action

—

Status

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

Summary

Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which disallow the accelerated cost recovery deductions for property financed with tax-exempt securities. Repeals the 1986 expiration date for the authority to issue such tax-exempt securities.

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Documents

1 official file

Introduced in Senate
summary · EN · 2 February 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/391
Open data entity: https://api.congress.gov/v3/bill/98/s/391