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HR 4902 102th Congress House Taxation Income tax Investment tax credit Manufacturing industries

To amend the Internal Revenue Code of 1986 to provide a temporary investment tax credit for new property that is an integral part of manufacturing, production, or extraction.

Introduced: April 9, 1992 See on congress.gov
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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
Apr 9, 1992
Referred to the House Committee on Ways and Means.
Apr 9, 1992
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a ten percent investment tax credit for productive equipment placed in service after the date of enactment of this Act and before January 1, 1994.

What's happening now April 9, 1992

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Rogers, Harold
Kentucky · May 7, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4902: To amend the Internal Revenue Code of 1986 to provide a temporary investment tax credit for new property that is an integral part of manufacturing, production, or extraction.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-4902/
MLA
"H.R. 4902: To amend the Internal Revenue Code of 1986 to provide a temporary investment tax credit for new property that is an integral part of manufacturing, production, or extraction.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-4902/.
Bluebook (legal)
H.R. 4902, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-4902/.
Markdown link
[H.R. 4902: To amend the Internal Revenue Code of 1986 to provide a temporary investment tax credit for new property that is an integral part of manufacturing, production, or extraction.](https://openamerica.io/bill/102-HR-4902/)
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