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HR 2232 104th Congress House

To amend the Internal Revenue Code of 1986 to allow the small ethanol producer credit to be allocated to patrons of a cooperative in certain cases.

Introduced: November 8, 1995 See on congress.gov
Taxation Agricultural cooperativesAlcoholAlcohol as fuelCommerce
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Cooperative societiesEnergyEnergy industriesEnergy policyEnergy tax creditsIncome taxSmall businessTax administration
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Aug 5, 1995
Sponsor introductory remarks on measure. (CR E1676)
Aug 4, 1995
Referred to the House Committee on Ways and Means.
Aug 4, 1995
Introduced in House
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 Latest action August 5, 1995

Sponsor introductory remarks on measure. (CR E1676)

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a cooperative organization to elect to apportion pro rata any portion of the small ethanol producer credit among patrons on the basis of the quantity or value of business done with or for the patrons for the taxable year. Provides for the treatment of the organization and the patrons.

 Related & companion bills 1
  • S 1248 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow the alcohol fuels credit to be allocated to patrons of a coo…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Nov 8, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2232: To amend the Internal Revenue Code of 1986 to allow the small ethanol producer credit to be allocated to patrons of a cooperative in certain cases.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-2232/
MLA
"H.R. 2232: To amend the Internal Revenue Code of 1986 to allow the small ethanol producer credit to be allocated to patrons of a cooperative in certain cases.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-2232/.
Bluebook (legal)
H.R. 2232, 104th Cong. (2026), https://openamerica.io/bill/104-HR-2232/.
Markdown link
[H.R. 2232: To amend the Internal Revenue Code of 1986 to allow the small ethanol producer credit to be allocated to patrons of a cooperative in certain cases.](https://openamerica.io/bill/104-HR-2232/)
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