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HR 2325 97th Congress House Energy Air pollution control Coal Depreciation and amortization Environmental Protection Income tax Industrial development bonds Interest Investment tax credit Mines and mineral resources Public utilities Securities and Investments Tax credits Tax deductions Tax exclusion Taxation

Coal Utilization Incentives Act of 1981

Introduced: March 4, 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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 9, 1981
Referred to Subcommittee on Fossil and Synthetic Fuels.
Mar 9, 1981
Referred to Subcommittee on Health and the Environment.
Mar 4, 1981
Referred to House Committee on Ways and Means.
Mar 4, 1981
Referred to House Committee on Energy and Commerce.
Mar 4, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Coal Utilization Incentives Act of 1981 - Title I: Amendments to the Internal Revenue Code of 1954 - Amends the Internal Revenue Code to permit the amortization of coal utilization property, based on a 36- month period. Defines "coal utilization property" as tangible, depreciable property which is: (1) a boiler or burner, the primary fuel for which will be coal; or (2) pollution control equipment required for such boiler or burner; or (3) coal cleaning equipment.

Allows an investment tax credit to public utilities for coal utilization property.

Qualifies coal utilization property for the full investment tax credit allowed for pollution control facilities with a useful life of not less than five years.

Excludes from gross income the interest income on industrial development bonds issued to provide financing of powerplant coal utilization capital expenditures.

Title II: Coal Conversions Under the Clean Air Act - Amends the Clean Air Act to exclude as a modification a stationary source which voluntarily converts to coal (thereby excluding the source from new source performance standards).

What's happening now March 9, 1981

Referred to Subcommittee on Fossil and Synthetic Fuels.

 Committees of jurisdiction 4
 Cosponsors 1
All 1 Republican 1
R
Rogers, Harold
Kentucky · Mar 4, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2325: Coal Utilization Incentives Act of 1981. 97th Congress. Open America. https://openamerica.io/bill/97-HR-2325/
MLA
"H.R. 2325: Coal Utilization Incentives Act of 1981." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-2325/.
Bluebook (legal)
H.R. 2325, 97th Cong. (2026), https://openamerica.io/bill/97-HR-2325/.
Markdown link
[H.R. 2325: Coal Utilization Incentives Act of 1981](https://openamerica.io/bill/97-HR-2325/)
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