S 1332 · 98th Congress · Taxation

A bill to amend Section 46 of the Internal Revenue Code.

Introduced 1983-05-19· Sponsored by Sen. Mitchell, George J. [D-ME]· Senate

Bill Progress

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Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-836.(1984-03-16)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to qualify for the full amount of the investment tax credit certain vessels (and a barge or container which is part of the complement of such vessel) financed by capital construction funds as established under the Merchant Marine Act of 1970. (Present law requires a reduction in the investment tax credit for vessels financed by capital construction funds.)…

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