United States · Bill · S
S. 686 (102nd)
Rural Business Revitalization Act of 1991
Introduced
19 March 1991
Last action
19 March 1991 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Baucus, Max [D-MT], Sen. Craig, Larry E. [R-ID]
Subjects
Taxation
Source updated
26 August 2025
Summary
Rural Business Revitalization Act of 1991 - Title I: Designation of Rural Enterprise Zones - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to designate rural enterprise zones for purposes of providing tax and regulatory relief and improving local services. Requires the Secretary to report to the Congress on an evaluation of this Act every three years. Title II: Federal Income Tax Incentives - Allows a general business credit for rural enterprise zone employment and allows an investment tax credit for rural enterprise zone property. Increases the research tax credit for research conducted in rural enterprise zones. Defers the payment of capital gains tax on a capital gain which is reinvested in rural enterprise zone property.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
19 March 1991
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
19 March 1991
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · — · Download file
Documents
2 official files
Introduced in Senate (text)
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Leesvertaling
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Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 19 March 1991
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Baucus, Max [D-MT] · D · Sponsor
- Sen. Craig, Larry E. [R-ID] · R · Cosponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/686
- Open data entity: https://api.congress.gov/v3/bill/102/s/686
- us · 102-s-686 · source updated 26 August 2025