HR 582
107th Congress
House
Lower Regulatory Burden for Homeowners Act of 2001
Official title: To amend the Internal Revenue Code of 1986 to clarify the definition of contribution in aid of construction.
Taxation
Business income taxCommerceConstruction costsCorporation taxes
More subjectsShow fewer subjects
Environmental ProtectionIncome taxInfrastructurePublic utilitiesSewerageTax exclusionWater ratesWater supply
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2001
Referred to the House Committee on Ways and Means.
Feb 13, 2001
Introduced in House
Feb 13, 2001
Sponsor introductory remarks on measure. (CR E153)
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Lower Regulatory Burden for Homeowners Act of 2001 - 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
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). H.R. 582: Lower Regulatory Burden for Homeowners Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-582/
"H.R. 582: Lower Regulatory Burden for Homeowners Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-582/.
H.R. 582, 107th Cong. (2026), https://openamerica.io/bill/107-HR-582/.
[H.R. 582: Lower Regulatory Burden for Homeowners Act of 2001](https://openamerica.io/bill/107-HR-582/)