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HR 1862 97th Congress House Taxation Air pollution control Business and commerce Depreciation and amortization Environmental Protection Income tax Investment tax credit Pollution control Tax credits Tax deductions Tax incentives Water pollution control

Pollution Control Facilities Tax Incentives Act of 1981

Introduced: February 17, 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
Feb 17, 1981
Referred to House Committee on Ways and Means.
Feb 17, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Pollution Control Facilities Tax Incentives Act of 1981 - Amends the Internal Revenue Code to permit a taxpayer to elect a 12-month amortization period or an additional ten percent investment tax credit for pollution control facilities used in connection with a plant or other property in operation before January 1, 1971.

Removes the requirement, for purposes of certification of pollution control facilities for the amortization deduction, that such facilities not increase output, extend the useful life, reduce total operating costs, or alter the production process of the plants in connection with which they are used.

What's happening now February 17, 1981

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Jun 16, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1862: Pollution Control Facilities Tax Incentives Act of 1981. 97th Congress. Open America. https://openamerica.io/bill/97-HR-1862/
MLA
"H.R. 1862: Pollution Control Facilities Tax Incentives Act of 1981." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-1862/.
Bluebook (legal)
H.R. 1862, 97th Cong. (2026), https://openamerica.io/bill/97-HR-1862/.
Markdown link
[H.R. 1862: Pollution Control Facilities Tax Incentives Act of 1981](https://openamerica.io/bill/97-HR-1862/)
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