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HR 118 102th Congress House

To amend section 118 of the Internal Revenue Code of 1986 to provide for certain exceptions from certain rules for determining contributions in aid of construction.

Introduced: January 3, 1991 See on congress.gov
Taxation
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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
Jan 3, 1991
Referred to the House Committee on Ways and Means.
Jan 3, 1991
Introduced in House
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 Latest action January 3, 1991

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 118: To amend section 118 of the Internal Revenue Code of 1986 to provide for certain exceptions from certain rules for determining contributions in aid of construction.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-118/
MLA
"H.R. 118: To amend section 118 of the Internal Revenue Code of 1986 to provide for certain exceptions from certain rules for determining contributions in aid of construction.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-118/.
Bluebook (legal)
H.R. 118, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-118/.
Markdown link
[H.R. 118: To amend section 118 of the Internal Revenue Code of 1986 to provide for certain exceptions from certain rules for determining contributions in aid of construction.](https://openamerica.io/bill/102-HR-118/)
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