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HR 1054 102th Congress House

Environmental Tax Credit Act of 1991

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

Introduced: February 21, 1991 See on congress.gov
Taxation Acid rainAir pollution control equipmentCoalDepreciation and amortization
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Environmental ProtectionIncome taxMines and mineral resourcesTax creditsTax exclusionTax-exempt securities
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Feb 21, 1991
Referred to the House Committee on Ways and Means.
Feb 21, 1991
Introduced in House
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 Latest action February 21, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Environmental Tax Credit Act of 1991 - 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 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 3
All 3 Democratic 2
D
Kaptur, Marcy
Ohio · Jun 11, 1991
 D
Durbin, Richard J.
Illinois · Feb 21, 1991
LIPINSKI, WILLIAM
· Feb 21, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1054: Environmental Tax Credit Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1054/
MLA
"H.R. 1054: Environmental Tax Credit Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1054/.
Bluebook (legal)
H.R. 1054, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1054/.
Markdown link
[H.R. 1054: Environmental Tax Credit Act of 1991](https://openamerica.io/bill/102-HR-1054/)
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