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.
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Read twice and referred to the Committee on Finance.
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.
- Introduced in Senate Formatted Text
Cite this page
U.S. Congress. (2026). S. 1641: Nuclear Decommissioning Reserve Fund Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-S-1641/
"S. 1641: Nuclear Decommissioning Reserve Fund Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-1641/.
S. 1641, 102nd Cong. (2026), https://openamerica.io/bill/102-S-1641/.
[S. 1641: Nuclear Decommissioning Reserve Fund Act of 1991](https://openamerica.io/bill/102-S-1641/)