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HR 2456 103th Congress House

To amend the Internal Revenue Code of 1986 in order to provide an incentive for business to invest in pollution abatement property and related assets.

Introduced: July 21, 1993 See on congress.gov
Taxation Air pollution control equipmentAir pollution measurementCapital investmentsDepreciation and amortization
More subjectsShow fewer subjects
Environmental ProtectionIncome taxMinimum taxTax deductionsWater pollution controlWater pollution measurement
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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 17, 1993
Referred to the House Committee on Ways and Means.
Jun 17, 1993
Sponsor introductory remarks on measure. (CR H3706)
Jun 17, 1993
Introduced in House
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 Latest action June 17, 1993

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to classify certain environmental property used for pollution abatement as five-year depreciation property for purposes of the accelerated cost recovery system and the alternative depreciation system. Excepts such property from depreciation rules for purposes of adjustments in computing alternative minimum taxable income. Repeals the deduction for amortization of pollution control facilities.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jul 21, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2456: To amend the Internal Revenue Code of 1986 in order to provide an incentive for business to invest in pollution abatement property and related assets.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-2456/
MLA
"H.R. 2456: To amend the Internal Revenue Code of 1986 in order to provide an incentive for business to invest in pollution abatement property and related assets.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-2456/.
Bluebook (legal)
H.R. 2456, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-2456/.
Markdown link
[H.R. 2456: To amend the Internal Revenue Code of 1986 in order to provide an incentive for business to invest in pollution abatement property and related assets.](https://openamerica.io/bill/103-HR-2456/)
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