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HR 4789 97th Congress House

Commercial Business Energy Tax Credit Act

Official title: A bill to amend the Internal Revenue Code of 1954 to encourage greater energy conservation by commercial businesses, and for other purposes.

Introduced: October 20, 1981 See on congress.gov
Taxation Business and commerceEnergyEnergy conservationEnergy tax credits
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Income taxIndustrial energy conservationInvestment tax creditTax credits
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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
Oct 20, 1981
Referred to House Committee on Ways and Means.
Oct 20, 1981
Introduced in House
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 Latest action October 20, 1981

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Commercial Business Energy Tax Credit Act - Amends the Internal Revenue Code to include in the definition of "specially defined energy property," for purposes of the investment tax credit, specified additional equipment and devices installed in connection with any existing industrial, retail, professional, or commercial facility for the purpose of reducing energy consumption. Revises the definition of "energy property" to include insulation property.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
BEREUTER, DOUGLAS
· May 12, 1982
 R
Smith, Christopher H.
New Jersey · Oct 20, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4789: Commercial Business Energy Tax Credit Act. 97th Congress. Open America. https://openamerica.io/bill/97-HR-4789/
MLA
"H.R. 4789: Commercial Business Energy Tax Credit Act." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-4789/.
Bluebook (legal)
H.R. 4789, 97th Cong. (2026), https://openamerica.io/bill/97-HR-4789/.
Markdown link
[H.R. 4789: Commercial Business Energy Tax Credit Act](https://openamerica.io/bill/97-HR-4789/)
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