Skip to main content
S 904 106th Congress Senate

A bill to provide that certain costs of private foundations in removing hazardous substances shall be treated as qualifying distributions.

Introduced: April 28, 1999 See on congress.gov
Taxation Environmental ProtectionExcise taxFoundationsHazardous waste disposal
More subjectsShow fewer subjects
Hazardous waste site remediationLawLiability for toxic substances pollution damagesSocial WelfareTax penalties
Sign in to write a letter Sign in to watch
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
Apr 28, 1999
Read twice and referred to the Committee on Finance.
Apr 28, 1999
Sponsor introductory remarks on measure. (CR S4366)
Apr 28, 1999
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 28, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to provide that in the case of a private foundation the distributable amount shall be reduced (but not below zero) by any amount paid or incurred (or set aside) by such private foundation for the investigatory costs and direct costs of removal or taking remedial action with respect to a hazardous substance released at a facility which was owned or operated by such private foundation. Sets forth limitations.
 Related & companion bills 1
  • HR 2284 Identical bill To provide that certain costs of private foundations in removing hazardous substances shall be treated as qualifying di…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
McConnell, Mitch
Kentucky · Apr 28, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 904: A bill to provide that certain costs of private foundations in removing hazardous substances shall be treated as qualifying distributions.. 106th Congress. Open America. https://openamerica.io/bill/106-S-904/
MLA
"S. 904: A bill to provide that certain costs of private foundations in removing hazardous substances shall be treated as qualifying distributions.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-904/.
Bluebook (legal)
S. 904, 106th Cong. (2026), https://openamerica.io/bill/106-S-904/.
Markdown link
[S. 904: A bill to provide that certain costs of private foundations in removing hazardous substances shall be treated as qualifying distributions.](https://openamerica.io/bill/106-S-904/)
Report a problem