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HR 2441 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 gros… Show full official titleShow less

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, and to offset the cost of such deduction by disallowing the deduction for amounts paid pursuant to settlements and for compensatory damages under certain environmental laws.

Introduced: June 16, 1993 See on congress.gov
Taxation Business lossesCorporation taxesDamagesEnvironmental Protection
More subjectsShow fewer subjects
Income taxLiability for environmental damagesMunicipal servicesSewage disposalTax deductionsUser chargesWater ratesWater use
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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
Jun 16, 1993
Referred to the House Committee on Ways and Means.
Jun 16, 1993
Sponsor introductory remarks on measure. (CR E1531)
Jun 16, 1993
Introduced in House
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 Latest action June 16, 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 a deduction for fees imposed by a State or local government for water or sewer services in the same manner as local real property taxes. Limits such deduction to the extent that such fees exceed one percent of adjusted gross income.

Disallows any corporate deduction for payments to the government under environmental settlement agreements or for compensatory damages relating to violations of environmental laws. Prohibits the net operating loss deduction from reducing taxable income to an amount less than such disallowed amount.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3 Independent 1
I
Sanders, Bernard
Vermont · Sep 29, 1993
 D
Markey, Edward J.
Massachusetts · Jun 16, 1993
 D
Neal, Richard E.
Massachusetts · Jun 16, 1993
 D
Thompson, Bennie G.
Mississippi · Jun 16, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2441: Sewer and Water Fee Deductibility Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-2441/
MLA
"H.R. 2441: Sewer and Water Fee Deductibility Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-2441/.
Bluebook (legal)
H.R. 2441, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-2441/.
Markdown link
[H.R. 2441: Sewer and Water Fee Deductibility Act of 1993](https://openamerica.io/bill/103-HR-2441/)
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