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HR 2441 103th Congress House Taxation Business losses Corporation taxes Damages Environmental Protection Income tax Liability for environmental damages Municipal services Sewage disposal Tax deductions User charges Water rates Water use

Sewer and Water Fee Deductibility Act of 1993

Introduced: June 16, 1993 See on congress.gov
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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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 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.

What's happening now June 16, 1993

Referred to the House Committee on Ways and Means.

 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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