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HR 1378 97th Congress House Taxation Business and commerce Energy Energy conservation Energy facilities Energy tax credits Income tax Industrial energy conservation Investment tax credit Tax credits

A bill to amend the Internal Revenue Code of 1954 to clarify the definition of specially defined energy property for purposes of the investment tax credit.

Introduced: January 28, 1981 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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 28, 1981
Referred to House Committee on Ways and Means.
Jan 28, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise the definition of "specially defined energy property" for purposes of the investment tax credit.

What's happening now January 28, 1981

Referred to House Committee on Ways and Means.

 Related & companion bills 1
  • S 475 Identical bill A bill to amend the Internal Revenue Code of 1954 to clarify the definition of specially defined energy property for pu…
 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Smith, Christopher H.
New Jersey · Mar 11, 1981
 D
Wyden, Ron
Oregon · Mar 11, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1378: A bill to amend the Internal Revenue Code of 1954 to clarify the definition of specially defined energy property for purposes of the investment tax credit.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-1378/
MLA
"H.R. 1378: A bill to amend the Internal Revenue Code of 1954 to clarify the definition of specially defined energy property for purposes of the investment tax credit.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-1378/.
Bluebook (legal)
H.R. 1378, 97th Cong. (2026), https://openamerica.io/bill/97-HR-1378/.
Markdown link
[H.R. 1378: A bill to amend the Internal Revenue Code of 1954 to clarify the definition of specially defined energy property for purposes of the investment tax credit.](https://openamerica.io/bill/97-HR-1378/)
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