Skip to main content
HR 2172 102th Congress House

Environmental Infrastructure Financing Act of 1991

Official title: To amend the Internal Revenue Code of 1986 to treat recycling facilities as exempt facilities under the tax-exempt bond rules, and for other purposes.

Introduced: May 14, 1991 See on congress.gov
Taxation Environmental ProtectionFerriesHazardous waste disposalIncome tax
More subjectsShow fewer subjects
Infrastructure (Economics)InterestMass rapid transitMinimum taxMotor vehicle pollution controlMunicipal servicesPublic worksRecycling industryRecycling of waste productsRefuse and refuse disposalSewage treatment plantsSubwaysTax exclusionTax-exempt securitiesWater supply
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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 1, 1991
Referred to the House Committee on Ways and Means.
May 1, 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.

 Latest action May 1, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Environmental Infrastructure Financing Act of 1991 - Amends the Internal Revenue Code to allow qualified recycling facilities to issue tax-exempt private activity bonds.

Excludes the following environmental facilities from the volume cap on such bonds: (1) mass commuting facilities; (2) facilities for the furnishing of water; (3) sewage facilities; (4) solid waste disposal facilities; (5) qualified hazardous waste facilities; and (6) qualified recycling facilities. Exempts such facilities from certain rules relating to acquisition of existing property and restrictions on issuance costs.

Excludes from alternative minimum tax the interest on environmental facility bonds. Provides for the treatment of such bonds under advance refunding rules. Excludes such bonds from arbitrage rebate requirements.

Repeals the requirement that mass commuting facilities be governmentally owned.

 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 · May 14, 1991
 D
Kaptur, Marcy
Ohio · May 14, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2172: Environmental Infrastructure Financing Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-2172/
MLA
"H.R. 2172: Environmental Infrastructure Financing Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-2172/.
Bluebook (legal)
H.R. 2172, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-2172/.
Markdown link
[H.R. 2172: Environmental Infrastructure Financing Act of 1991](https://openamerica.io/bill/102-HR-2172/)
Report a problem