Skip to main content
HR 6174 97th Congress House

A bill to amend the Internal Revenue Code of 1954 to allow the deduction for percentage depletion (other than with respect to oil and gas wells) to the shareholders of a subchapter S corporation in…

Official title: A bill to amend the Internal Revenue Code of 1954 to allow the deduction for percentage depletion (other than with respect to oil and gas wells) to the shareho… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to allow the deduction for percentage depletion (other than with respect to oil and gas wells) to the shareholders of a subchapter S corporation in lieu of allowing such deduction to the corporation.

Introduced: April 27, 1982 See on congress.gov
Taxation
Sign in to write a letter Sign in to watch
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
Apr 27, 1982
Referred to House Committee on Ways and Means.
Apr 27, 1982
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 27, 1982

Referred to House Committee on Ways and Means.

Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6174: A bill to amend the Internal Revenue Code of 1954 to allow the deduction for percentage depletion (other than with respect to oil and gas wells) to the shareholders of a subchapter S corporation in lieu of allowing such deduction to the corporation.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-6174/
MLA
"H.R. 6174: A bill to amend the Internal Revenue Code of 1954 to allow the deduction for percentage depletion (other than with respect to oil and gas wells) to the shareholders of a subchapter S corporation in lieu of allowing such deduction to the corporation.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-6174/.
Bluebook (legal)
H.R. 6174, 97th Cong. (2026), https://openamerica.io/bill/97-HR-6174/.
Markdown link
[H.R. 6174: A bill to amend the Internal Revenue Code of 1954 to allow the deduction for percentage depletion (other than with respect to oil and gas wells) to the shareholders of a subchapter S corporation in lieu of allowing such deduction to the corporation.](https://openamerica.io/bill/97-HR-6174/)
Report a problem