HR 4999 · 96th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of malt houses for purposes of the investment tax credit.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1979-07-27)
Plain Language Summary
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Amends the Internal Revenue Code to qualify malthouses for investment tax credit treatment. Defines the term "malthouse" as any structure or enclosure used for housing equipment (including steeping tanks, germination chambers, and kilns) necessary for the commercial production of malt.…
Summarized by Claude AI · Non-partisan · For informational purposes only