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S 1641 102th Congress Senate

Nuclear Decommissioning Reserve Fund Act of 1991

Official title: A bill to amend section 468A of the Internal Revenue Code of 1986 with respect to deductions for decommissioning costs of nuclear powerplants.

Introduced: August 2, 1991 See on congress.gov
Taxation Income taxNuclear facilitiesTax rates
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
Aug 2, 1991
Read twice and referred to the Committee on Finance.
Aug 2, 1991
Introduced in Senate
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 Latest action August 2, 1991

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Nuclear Decommissioning Reserve Fund Act of 1991 - Amends the Internal Revenue Code to: (1) decrease the rate of tax imposed on the income of any Nuclear Decommissioning Reserve Fund from 34 percent to 22 percent for taxable years beginning after December 31, 1990, and before January 1, 1993, and to 20 percent for taxable years beginning after December 31, 1992; and (2) remove restrictions on permitted investments of Fund monies.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1641: Nuclear Decommissioning Reserve Fund Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-S-1641/
MLA
"S. 1641: Nuclear Decommissioning Reserve Fund Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-1641/.
Bluebook (legal)
S. 1641, 102nd Cong. (2026), https://openamerica.io/bill/102-S-1641/.
Markdown link
[S. 1641: Nuclear Decommissioning Reserve Fund Act of 1991](https://openamerica.io/bill/102-S-1641/)
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