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HR 978 107th Congress House

Small Business Pollution Prevention Opportunity Act of 2001

Official title: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for dry and wet cleaning equipment which uses non-hazardous primary process solvents.

Introduced: March 13, 2001 See on congress.gov
Taxation BioaccumulationBusiness income taxCarcinogensChlorine
More subjectsShow fewer subjects
Cleaning industryCommerceDepreciation and amortizationEnterprise zonesEnvironmental ProtectionEquipment and suppliesHealthIncome taxInvestment tax creditMinimum taxOrganic compoundsSolventsTax deductionsUrban affairs
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 13, 2001
Referred to the House Committee on Ways and Means.
Mar 13, 2001
Sponsor introductory remarks on measure. (CR E344)
Mar 13, 2001
Introduced in House
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 Latest action March 13, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Small Business Pollution Prevention and Opportunity Act of 2001 - Amends the Internal Revenue Code to establish a dry or wet cleaning equipment credit for any taxable year equivalent to 20 percent of the basis of each qualified dry or wet cleaning property placed in service during the year (40 percent of such basis in the case of such property placed in service in an empowerment zone, enterprise community, or renewal community) which is designed primarily to clean textiles if: (1) such equipment does not use any hazardous solvent as the primary process solvent; (2) the original use of such property commences with the taxpayer; and (3) with respect to which depreciation (or amortization in lieu of depreciation) is allowable.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 3 Republican 1 Independent 1
R
Capito, Shelley Moore
West Virginia · Jun 26, 2001
 I
Sanders, Bernard
Vermont · May 23, 2001
 D
Sherman, Brad
California · May 1, 2001
 D
Baldwin, Tammy
Wisconsin · Mar 13, 2001
 D
DeGette, Diana
Colorado · Mar 13, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 978: Small Business Pollution Prevention Opportunity Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-978/
MLA
"H.R. 978: Small Business Pollution Prevention Opportunity Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-978/.
Bluebook (legal)
H.R. 978, 107th Cong. (2026), https://openamerica.io/bill/107-HR-978/.
Markdown link
[H.R. 978: Small Business Pollution Prevention Opportunity Act of 2001](https://openamerica.io/bill/107-HR-978/)
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