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HR 3780 112th Congress House

To amend the Internal Revenue Code of 1986 to allow an ordinary and necessary business expense deduction for contributions to regional infrastructure improvement zones, and for other purposes.

Introduced: January 18, 2012 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsInfrastructure developmentRegional and metropolitan planning
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Jan 18, 2012
Referred to the House Committee on Ways and Means.
Jan 18, 2012
Introduced in House
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 Latest action January 18, 2012

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a taxpayer to elect, during the five-year period after the enactment of this Act, to treat any contribution to a qualified regional infrastructure improvement zone as a tax deductible ordinary and necessary business expense. Defines "qualified regional infrastructure improvement zone" as any zone created and designated by a multi-jurisdictional regional planning organization to undertake public infrastructure improvement projects.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schiff, Adam B.
California · Mar 29, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3780: To amend the Internal Revenue Code of 1986 to allow an ordinary and necessary business expense deduction for contributions to regional infrastructure improvement zones, and for other purposes.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-3780/
MLA
"H.R. 3780: To amend the Internal Revenue Code of 1986 to allow an ordinary and necessary business expense deduction for contributions to regional infrastructure improvement zones, and for other purposes.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-3780/.
Bluebook (legal)
H.R. 3780, 112th Cong. (2026), https://openamerica.io/bill/112-HR-3780/.
Markdown link
[H.R. 3780: To amend the Internal Revenue Code of 1986 to allow an ordinary and necessary business expense deduction for contributions to regional infrastructure improvement zones, and for other purposes.](https://openamerica.io/bill/112-HR-3780/)
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