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HR 4823 101th Congress House Taxation Building construction Building leases Depreciation and amortization Earthquakes Income tax Interest Standards Tax deductions Tax-exempt securities

National Earthquake Damage Prevention Act of 1990

Introduced: May 15, 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
May 15, 1990
Referred to the House Committee on Ways and Means.
May 15, 1990
Introduced in House
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 Plain-English summary Congressional Research Service

National Earthquake Damage Prevention Act of 1990 - Amends the Internal Revenue Code to disallow the following tax benefits with respect to structures that do not meet earthquake standards: (1) the depreciation deduction; (2) the deduction for lease and rental payments; (3) the interest deduction; and (4) the tax exemption of interest on State and local bond financing.

What's happening now May 15, 1990

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Pelosi, Nancy
California · May 15, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4823: National Earthquake Damage Prevention Act of 1990. 101st Congress. Open America. https://openamerica.io/bill/101-HR-4823/
MLA
"H.R. 4823: National Earthquake Damage Prevention Act of 1990." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-4823/.
Bluebook (legal)
H.R. 4823, 101st Cong. (2026), https://openamerica.io/bill/101-HR-4823/.
Markdown link
[H.R. 4823: National Earthquake Damage Prevention Act of 1990](https://openamerica.io/bill/101-HR-4823/)
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