Skip to main content
HR 1552 102th Congress House Taxation Corporation taxes Income tax Interest Local finance Municipal services Sewage disposal Tax deductions Tax-exempt securities User charges Water rates Water use

Sewer and Water Fee Deductibility Act of 1991

Introduced: March 21, 1991 See on congress.gov
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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.

What's happening now October 5, 1992

See H.R.11.

 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/)
Report a problem