S 3080 · 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 1976-03-04· Sponsored by Sen. Stevenson, Adlai E., III [D-IL]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1976-03-04)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to treat an expired, unused investment credit as a refundable overpayment of tax.…

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