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S 922 102th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to exclude from gross income payments made by electric utilities to customers to subsidize the cost of energy conservation services and measures.

Introduced: April 24, 1991 See on congress.gov
Taxation Electric power conservationElectric utilitiesEnergy conservationEnergy policy
More subjectsShow fewer subjects
Income taxIndustrial energy conservationResidential energy conservationSubsidiesTax exclusion
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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 14, 1991
Subcommittee on Energy and Agricultural Taxation. Hearings held.
Jun 13, 1991
Subcommittee on Energy and Agricultural Taxation. Hearings held.
Apr 24, 1991
Read twice and referred to the Committee on Finance.
Apr 24, 1991
Introduced in Senate
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 Latest action June 14, 1991

Subcommittee on Energy and Agricultural Taxation. Hearings held.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from gross income the value of any subsidy provided by a public utility to a customer for the purchase or installation of energy conservation measures.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). S. 922: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income payments made by electric utilities to customers to subsidize the cost of energy conservation services and measures.. 102nd Congress. Open America. https://openamerica.io/bill/102-S-922/
MLA
"S. 922: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income payments made by electric utilities to customers to subsidize the cost of energy conservation services and measures.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-922/.
Bluebook (legal)
S. 922, 102nd Cong. (2026), https://openamerica.io/bill/102-S-922/.
Markdown link
[S. 922: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income payments made by electric utilities to customers to subsidize the cost of energy conservation services and measures.](https://openamerica.io/bill/102-S-922/)
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