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HR 997 105th Congress House Taxation Agriculture and Food Business income tax Commerce Costs Depreciation and amortization Environmental Protection Environmental assessment Environmental health Groundwater pollution Hazardous waste site remediation Income tax Refuse and refuse disposal Soil pollution Tax deductions Waste disposal sites Water pollution control

To amend the Internal Revenue Code of 1986 to allow expensing and rapid amortization of certain environmental remediation expenditures.

Introduced: March 6, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 6, 1997
Referred to the House Committee on Ways and Means.
Mar 6, 1997
Sponsor introductory remarks on measure. (CR E412)
Mar 6, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit the expensing (of up to $500,000) and amortization (of the remaining amount over a 60-month period) of qualified environmental remediation expenses.

What's happening now March 6, 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 1
All 1 Democratic 1
D
Davis, Danny K.
Illinois · Mar 6, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 997: To amend the Internal Revenue Code of 1986 to allow expensing and rapid amortization of certain environmental remediation expenditures.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-997/
MLA
"H.R. 997: To amend the Internal Revenue Code of 1986 to allow expensing and rapid amortization of certain environmental remediation expenditures.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-997/.
Bluebook (legal)
H.R. 997, 105th Cong. (2026), https://openamerica.io/bill/105-HR-997/.
Markdown link
[H.R. 997: To amend the Internal Revenue Code of 1986 to allow expensing and rapid amortization of certain environmental remediation expenditures.](https://openamerica.io/bill/105-HR-997/)
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