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United States · Bill · S

S. 972 (107th)

Electric Power Industry Tax Modernization Act

referredUnited States· United States Congress· EN

Introduced

25 May 2001

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

10 February 2026

Summary

Electric Power Industry Tax Modernization Act - Amends the Internal Revenue Code to permit a governmental unit to make an irrevocable election to terminate certain tax-exempt bond financing for electric output facilities. Sets forth provisions concerning independent transmission companies. Provides for the exclusion from gross income as contributions to capital of certain amounts received by electric utilities. Revises the special rules concerning the tax treatment of nuclear decommissioning costs.

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Documents

3 official files

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Sources

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