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HR 4405 101th Congress House Taxation Income tax Local finance Municipal services Sewage disposal Tax deductions User charges Water rates Water use

To amend the Internal Revenue Code of 1986to allow a deduction for fees for sewer and water services.

Introduced: March 28, 1990 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 28, 1990
Referred to the House Committee on Ways and Means.
Mar 28, 1990
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an income tax deduction for amounts imposed by a State or local government as fees for water or sewer services.

What's happening now March 28, 1990

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 2986 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow a deduction for fees for sewer and water services.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Kaptur, Marcy
Ohio · Apr 24, 1990
 D
Markey, Edward J.
Massachusetts · Apr 24, 1990
 D
Wyden, Ron
Oregon · Apr 24, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4405: To amend the Internal Revenue Code of 1986to allow a deduction for fees for sewer and water services.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-4405/
MLA
"H.R. 4405: To amend the Internal Revenue Code of 1986to allow a deduction for fees for sewer and water services.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-4405/.
Bluebook (legal)
H.R. 4405, 101st Cong. (2026), https://openamerica.io/bill/101-HR-4405/.
Markdown link
[H.R. 4405: To amend the Internal Revenue Code of 1986to allow a deduction for fees for sewer and water services.](https://openamerica.io/bill/101-HR-4405/)
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