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HR 5659 110th Congress House Taxation Commerce Environmental Protection Equipment and supplies Income tax Machinery Manufacturing industries Metals Public Lands and Natural Resources Recycling industry Recycling of waste products Tax credits

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for recycling or remanufacturing equipment.

Introduced: March 31, 2008 See on congress.gov
This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Mar 31, 2008
Referred to the House Committee on Ways and Means.
Mar 31, 2008
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a tax credit for investment in qualified reclamation property. Defines "qualified reclamation property" as tangible depreciable recycling or remanufacturing property with a useful life of at least five years. Limits the amount of such credit to 20% of the basis (not exceeding $10 million) of qualified reclamation property placed in service during a taxable year.

What's happening now March 31, 2008

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5659: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for recycling or remanufacturing equipment.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-5659/
MLA
"H.R. 5659: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for recycling or remanufacturing equipment.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-5659/.
Bluebook (legal)
H.R. 5659, 110th Cong. (2026), https://openamerica.io/bill/110-HR-5659/.
Markdown link
[H.R. 5659: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for recycling or remanufacturing equipment.](https://openamerica.io/bill/110-HR-5659/)
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