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HR 774 102th Congress House

Right to Safe Drinking Water Act of 1991

Official title: To amend the Internal Revenue Code of 1986 to restore the exclusion from gross income for contributions in aid of construction where the construction is of wat… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to restore the exclusion from gross income for contributions in aid of construction where the construction is of water mains necessitated by contamination of well water.

Introduced: May 23, 1991 See on congress.gov
Taxation Construction costsCorporation taxesEnvironmental ProtectionIncome tax
More subjectsShow fewer subjects
Potable waterPublic utilitiesTax exclusionWater supply
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 31, 1991
Referred to the House Committee on Ways and Means.
Jan 31, 1991
Introduced in House
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 Latest action January 31, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Right to Safe Drinking Water Act of 1991 - Amends the Internal Revenue Code to permit regulated public utilities a corporate income tax exclusion of governmental contributions in aid of construction of water mains necessitated by the contamination of well water.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 774: Right to Safe Drinking Water Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-774/
MLA
"H.R. 774: Right to Safe Drinking Water Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-774/.
Bluebook (legal)
H.R. 774, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-774/.
Markdown link
[H.R. 774: Right to Safe Drinking Water Act of 1991](https://openamerica.io/bill/102-HR-774/)
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