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HR 1973 103th Congress House

Sewer and Water Fee Deductibility Act of 1993

Official title: To amend the Internal Revenue Code of 1986 to allow a deduction for fees for sewer and water services to the extent such fees exceed 1 percent of adjusted gross income.

Introduced: May 4, 1993 See on congress.gov
Taxation Income taxMunicipal servicesSewage disposalTax deductions
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 4, 1993
Referred to the House Committee on Ways and Means.
May 4, 1993
Sponsor introductory remarks on measure. (CR E1128-1129)
May 4, 1993
Introduced in House
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 Latest action May 4, 1993

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Sewer and Water Fee Deductibility Act of 1993 - Amends the Internal Revenue Code to allow an income tax deduction for amounts imposed by a State or local government as fees for water or sewer services.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Markey, Edward J.
Massachusetts · May 4, 1993
 D
Neal, Richard E.
Massachusetts · May 4, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1973: Sewer and Water Fee Deductibility Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1973/
MLA
"H.R. 1973: Sewer and Water Fee Deductibility Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1973/.
Bluebook (legal)
H.R. 1973, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1973/.
Markdown link
[H.R. 1973: Sewer and Water Fee Deductibility Act of 1993](https://openamerica.io/bill/103-HR-1973/)
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