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S 1691 103th Congress Senate Taxation Agricultural economics Agricultural pollution Environmental Protection Equipment and supplies Income tax Investment tax credit Pollution control Soil conservation Tax deductions Water conservation

A bill to amend the Internal Revenue Code of 1986 to provide taxpayers engaged in certain agriculture-related activities a credit against income tax for property used to control environmental…

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A bill to amend the Internal Revenue Code of 1986 to provide taxpayers engaged in certain agriculture-related activities a credit against income tax for property used to control environmental pollution and for soil and water conservation expenditures.

Introduced: November 19, 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 5, 1994
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.
Nov 19, 1993
Read twice and referred to the Committee on Finance.
Nov 19, 1993
Sponsor introductory remarks on measure. (CR S16442)
Nov 19, 1993
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow taxpayers primarily engaged in a farming-related business an investment tax credit for a percentage of: (1) the costs of agricultural environmental property; and (2) the amount allowed as a deduction for soil and water conservation expenditures.

What's happening now October 5, 1994

Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.

 Related & companion bills 1
  • HR 2708 Identical bill To amend the Internal Revenue Code of 1986 to provide taxpayers engaged in certain agriculture-related activities a cre…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Nov 19, 1993
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APA
U.S. Congress. (2026). S. 1691: A bill to amend the Internal Revenue Code of 1986 to provide taxpayers engaged in certain agriculture-related activities a credit against income tax for property used to control environmental pollution and for soil and water conservation expenditures.. 103rd Congress. Open America. https://openamerica.io/bill/103-S-1691/
MLA
"S. 1691: A bill to amend the Internal Revenue Code of 1986 to provide taxpayers engaged in certain agriculture-related activities a credit against income tax for property used to control environmental pollution and for soil and water conservation expenditures.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-S-1691/.
Bluebook (legal)
S. 1691, 103rd Cong. (2026), https://openamerica.io/bill/103-S-1691/.
Markdown link
[S. 1691: A bill to amend the Internal Revenue Code of 1986 to provide taxpayers engaged in certain agriculture-related activities a credit against income tax for property used to control environmental pollution and for soil and water conservation expenditures.](https://openamerica.io/bill/103-S-1691/)
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