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S. 1234: A bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment, introduced in the Senate of the United States, One Hundred Second Congress, First Session, June 6, 1991

Book ·
OSTI ID:5859041
The bill would allow a tax credit of 6 2/3% of a taxpayer's investment in qualified acid rain control equipment for each of the three years beginning the year the equipment is placed in service. Additionally, a tax credit would be allowed during two years of construction progress, the amount being 6 2/3% of construction expenditures. The bill describes qualified acid rain property', tax-exempt financing of acid rain control property, tax credit for minerals used to reduce the sulfur in coal, coal cleaning minerals credit, exclusion from gross income of receipt of qualified Clean Air allowance and proceeds of disposition thereof, qualified Clean Air allowances, and amortization of acid rain control property.
OSTI ID:
5859041
Country of Publication:
United States
Language:
English

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Related Subjects

01 COAL, LIGNITE, AND PEAT
017000 -- Coal
Lignite
& Peat-- Legislation & Regulations
20 FOSSIL-FUELED POWER PLANTS
200700* -- Fossil-Fueled Power Plants-- Legislation & Regulations-- (1990-)
29 ENERGY PLANNING, POLICY, AND ECONOMY
290201 -- Energy Planning & Policy-- Economics-- (1992-)
290301 -- Energy Planning & Policy-- Environment
Health
& Safety-- Regional & Global Environmental Aspects-- (1992-)
294001 -- Energy Planning & Policy-- Coal
296000 -- Energy Planning & Policy-- Electric Power
ACID RAIN
AIR POLLUTION ABATEMENT
AIR POLLUTION CONTROL
AMENDMENTS
ATMOSPHERIC PRECIPITATIONS
CARBONACEOUS MATERIALS
CHALCOGENIDES
CHEMICAL REACTIONS
COAL
COAL PREPARATION
COMBUSTION
COMPLIANCE
CONSTRUCTION
CONTROL
DEASHING
DESULFURIZATION
ELECTRIC UTILITIES
ENERGY SOURCES
EQUIPMENT
FOSSIL FUELS
FUELS
INVESTMENT
LAWS
LEGISLATIVE TEXT
MATERIALS
MINERALS
OXIDATION
OXIDES
OXYGEN COMPOUNDS
POLLUTION ABATEMENT
POLLUTION CONTROL
POLLUTION CONTROL EQUIPMENT
POLLUTION LAWS
PUBLIC UTILITIES
RAIN
SULFUR COMPOUNDS
SULFUR DIOXIDE
SULFUR OXIDES
TAX CREDITS
TAX LAWS
THERMOCHEMICAL PROCESSES
US CLEAN AIR ACT