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HR 4548 103th Congress House Taxation Commerce Energy Energy conservation Energy policy Environmental Protection Income tax Public utilities Tax deductions Tax exclusion Water Resources Development Water conservation Water supply

To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for water conservation subsidies provided to customers by water utilities and to allow such utilities an expense…

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To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for water conservation subsidies provided to customers by water utilities and to allow such utilities an expense deduction for such subsidies.

Introduced: June 8, 1994 See on congress.gov
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 9, 1994
Sponsor introductory remarks on measure. (CR E1151-1152)
Jun 8, 1994
Referred to the House Committee on Ways and Means.
Jun 8, 1994
Introduced in House
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 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 or water conservation measures.

Allows water utilities a deduction for water conservation expenditures.

What's happening now June 9, 1994

Sponsor introductory remarks on measure. (CR E1151-1152)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4548: To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for water conservation subsidies provided to customers by water utilities and to allow such utilities an expense deduction for such subsidies.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-4548/
MLA
"H.R. 4548: To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for water conservation subsidies provided to customers by water utilities and to allow such utilities an expense deduction for such subsidies.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-4548/.
Bluebook (legal)
H.R. 4548, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-4548/.
Markdown link
[H.R. 4548: To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for water conservation subsidies provided to customers by water utilities and to allow such utilities an expense deduction for such subsidies.](https://openamerica.io/bill/103-HR-4548/)
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