HR 17396 · 93th Congress · Environmental Protection

Pollution Control Act

Introduced 1974-10-16· Sponsored by Rep. Heinz, John [R-PA-18]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1974-10-16)

Plain Language Summary

[AI summary unavailable — showing source text] Pollution Control Act - Allows a 36-month amortization deduction, under the Internal Revenue Code, of certified pollution control expenditures, previously amortizations based on a period of 60 months. Defines "certified pollution control expenditure". Excludes from such amortization those profit-making pollution abatement facilities, to the extent of their profits. (Amends 26 U.S.C. 169).…

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