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S 1234 102th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment.

Introduced: June 12, 1991 See on congress.gov
Taxation Acid rainAir pollution control equipmentAir qualityCoal
More subjectsShow fewer subjects
Coal preparationDepreciation and amortizationEnvironmental ProtectionIncome taxMines and mineral resourcesSulphur oxidesTax creditsTax exclusionTax-exempt securities
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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
Jun 6, 1991
Read twice and referred to the Committee on Finance.
Jun 6, 1991
Introduced in Senate
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 Latest action June 6, 1991

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a tax credit for a three-year credit period for a percentage of the investment in acid rain control property installed to comply with sulfur dioxide emission limitations under the Clean Air Act.

Allows the use of tax-exempt facility bonds to finance acid rain control property.

Allows a business credit for a percentage of the expenditures paid or incurred for coal cleaning minerals used to remove or reduce the sulfur content of coal.

Excludes from gross income the value of clean air allowances allocated to the taxpayer under the Clean Air Act.

Allows a 60-month amortization of acid rain control property.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
McConnell, Mitch
Kentucky · Jun 12, 1991
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APA
U.S. Congress. (2026). S. 1234: A bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment.. 102nd Congress. Open America. https://openamerica.io/bill/102-S-1234/
MLA
"S. 1234: A bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-1234/.
Bluebook (legal)
S. 1234, 102nd Cong. (2026), https://openamerica.io/bill/102-S-1234/.
Markdown link
[S. 1234: A bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment.](https://openamerica.io/bill/102-S-1234/)
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