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HR 5904 101th Congress House

To amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment.

Introduced: October 23, 1990 See on congress.gov
Taxation Acid rainAir pollution control equipmentCoalDepreciation and amortization
More subjectsShow fewer subjects
Environmental ProtectionIncome taxMines and mineral resourcesSulphur oxidesTax creditsTax exclusionTax-exempt securities
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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
Oct 23, 1990
Referred to the House Committee on Ways and Means.
Oct 23, 1990
Introduced in House
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 Latest action October 23, 1990

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a tax credit for a three-year credit period for a percentage of the investment in acid rain control property installed to comply with sulfur dioxide emission limitations under the Clean Air Act.

Allows the use of tax-exempt facility bonds to finance acid rain control property.

Allows a business credit for a percentage of the expenditures paid or incurred for coal cleaning minerals used to remove or reduce the sulfur content of coal.

Excludes from gross income the value of clean air allowances allocated to the taxpayer under the Clean Air Act.

Allows a 60-month amortization of acid rain control property.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Oct 23, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5904: To amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-5904/
MLA
"H.R. 5904: To amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-5904/.
Bluebook (legal)
H.R. 5904, 101st Cong. (2026), https://openamerica.io/bill/101-HR-5904/.
Markdown link
[H.R. 5904: To amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment.](https://openamerica.io/bill/101-HR-5904/)
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