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HR 1552 102th Congress House

Sewer and Water Fee Deductibility Act of 1991

Official title: To amend the Internal Revenue Code of 1986 to allow a deduction for fees for sewer and water services to the extent such fees exceed 1 percent of adjusted gross income, and for other purposes.

Introduced: June 4, 1991 See on congress.gov
Taxation Corporation taxesIncome taxInterestLocal finance
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Municipal servicesSewage disposalTax deductionsTax-exempt securitiesUser chargesWater ratesWater use
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 5, 1992
See H.R.11.
Mar 21, 1991
Referred to the House Committee on Ways and Means.
Mar 21, 1991
Introduced in House
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 Latest action October 5, 1992

See H.R.11.

 Plain-English summary Congressional Research Service

Sewer and Water Fee Deductibility Act of 1991 - 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.

Disallows a deduction, individual or corporate, for that portion of the interest expense which is allocable to tax-exempt interest.

 Related & companion bills 1
  • HR 11 Procedurally related Revenue Act of 1992
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
DeLauro, Rosa L.
Connecticut · Jun 4, 1991
 D
Markey, Edward J.
Massachusetts · May 2, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1552: Sewer and Water Fee Deductibility Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1552/
MLA
"H.R. 1552: Sewer and Water Fee Deductibility Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1552/.
Bluebook (legal)
H.R. 1552, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1552/.
Markdown link
[H.R. 1552: Sewer and Water Fee Deductibility Act of 1991](https://openamerica.io/bill/102-HR-1552/)
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