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HR 2189 107th Congress House

To amend the Internal Revenue Code of 1986 to allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts.

Introduced: January 24, 2002 See on congress.gov
Taxation AccountingArmed Forces and National SecurityBusiness income taxCommerce
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Defense contractsFinance and Financial SectorGovernment Operations and PoliticsIncome taxNaval procurementShipbuildingTax administrationTransportation and Public WorksWarships
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Jun 14, 2001
Referred to the House Committee on Ways and Means.
Jun 14, 2001
Introduced in House
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 Latest action June 14, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to permit a taxpayer to elect to use the completed contract accounting method with respect to an qualified naval construction contract (more than 24 months in duration).
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 1 Republican 3
R
Wilson, Joe
South Carolina · Jan 24, 2002
 R
Calvert, Ken
California · Sep 21, 2001
SCHROCK, EDWARD
· Jun 14, 2001
 D
Scott, Robert C. "Bobby"
Virginia · Jun 14, 2001
Vitter, David
· Jun 14, 2001
 R
Wicker, Roger F.
Mississippi · Jun 14, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2189: To amend the Internal Revenue Code of 1986 to allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-2189/
MLA
"H.R. 2189: To amend the Internal Revenue Code of 1986 to allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-2189/.
Bluebook (legal)
H.R. 2189, 107th Cong. (2026), https://openamerica.io/bill/107-HR-2189/.
Markdown link
[H.R. 2189: To amend the Internal Revenue Code of 1986 to allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts.](https://openamerica.io/bill/107-HR-2189/)
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