HR 3997 · 112th Congress · Taxation

To amend the Internal Revenue Code of 1986 to extend the deduction for expensing of environmental remediation costs.

Introduced 2012-02-09· Sponsored by Rep. Barrow, John [D-GA-12]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2012-02-09)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to extend through 2013 the election to expense (i.e., deduct in the current taxable year) environmental remediation costs (i.e., costs for the abatement or control of hazardous substances at a qualified contaminated site).…

Summarized by Claude AI · Non-partisan · For informational purposes only