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HR 41 104th Congress House Taxation Agricultural economics Agricultural pollution Agriculture and Food Environmental Protection Equipment and supplies Income tax Investment tax credit Pollution control Soil conservation Tax deductions Water Resources Development Water conservation

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…

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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: January 4, 1995 See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 4, 1995
Referred to the House Committee on Ways and Means.
Jan 4, 1995
Introduced in House
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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 January 4, 1995

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Calvert, Ken
California · Jan 4, 1995
 R
Crapo, Mike
Idaho · Jan 4, 1995
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APA
U.S. Congress. (2026). H.R. 41: 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.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-41/
MLA
"H.R. 41: 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.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-41/.
Bluebook (legal)
H.R. 41, 104th Cong. (2026), https://openamerica.io/bill/104-HR-41/.
Markdown link
[H.R. 41: 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/104-HR-41/)
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