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S 2290 106th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to clarify the definition of contribution in aid of construction.

Introduced: March 23, 2000 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
Taxation Business income taxCommerceConstruction costsCorporation taxes
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Environmental ProtectionIncome taxInfrastructurePublic utilitiesSewerageTax exclusionWater ratesWater supply
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 23, 2000
Read twice and referred to the Committee on Finance.
Mar 23, 2000
Sponsor introductory remarks on measure. (CR S1681)
Mar 23, 2000
Introduced in Senate
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 Latest action March 23, 2000

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to include customer connection fees (including fees to connect a customer's line to or extend a main water or sewer line) as an excludable corporate income item within the definition of "contribution in aid of construction."
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2290: A bill to amend the Internal Revenue Code of 1986 to clarify the definition of contribution in aid of construction.. 106th Congress. Open America. https://openamerica.io/bill/106-S-2290/
MLA
"S. 2290: A bill to amend the Internal Revenue Code of 1986 to clarify the definition of contribution in aid of construction.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-2290/.
Bluebook (legal)
S. 2290, 106th Cong. (2026), https://openamerica.io/bill/106-S-2290/.
Markdown link
[S. 2290: A bill to amend the Internal Revenue Code of 1986 to clarify the definition of contribution in aid of construction.](https://openamerica.io/bill/106-S-2290/)
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