HR 8670 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide that expired unused investment credits shall be treated as refundable overpayments of tax.

Introduced 1975-07-16· Sponsored by Rep. Rostenkowski, Dan [D-IL-8]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1975-07-16)

Plain Language Summary

[AI summary unavailable — showing source text] Provides that expired unused investment credits shall be treated as refundable overpayments of tax under the Internal Revenue Code if applied for on or before March 15 (April 15 in the case of a person other than a corporation) of the succeeding taxable year.…

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