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HR 1164 105th Congress House Taxation Agribusiness Agricultural chemicals Agricultural pollution Agricultural wastes Agriculture and Food Air pollution control equipment Business income tax Commerce Environmental Protection Equipment and supplies Feeds Fertilizers Income tax Investment tax credit Pollution control Public Lands and Natural Resources Soil conservation Soil pollution Tax deductions

Rural Environment Tax Credit Act

Introduced: March 20, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Mar 20, 1997
Referred to the House Committee on Ways and Means.
Mar 20, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Rural Environment Tax Credit Act - 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 (as defined by this Act); and (2) the amount allowed as a deduction for soil and water conservation expenditures.

What's happening now March 20, 1997

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 Democratic 1 Republican 1
D
Clyburn, James E.
South Carolina · Apr 24, 1997
 R
Wicker, Roger F.
Mississippi · Apr 24, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1164: Rural Environment Tax Credit Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1164/
MLA
"H.R. 1164: Rural Environment Tax Credit Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1164/.
Bluebook (legal)
H.R. 1164, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1164/.
Markdown link
[H.R. 1164: Rural Environment Tax Credit Act](https://openamerica.io/bill/105-HR-1164/)
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