H.R. 480 · 113th Congress
To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a…
Full title
To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
HastingsSponsorNo cosponsors.
Amends the Internal Revenue Code to deny a tax deduction for business-related expenses paid or incurred by a responsible party relating to an incident resulting in the discharge of oil into the navigable waters, other than an incident caused by an act of God or an act of war.
What it does: CRS summary · Introduced in House · Feb 4, 2013
Amends the Internal Revenue Code to deny a tax deduction for business-related expenses paid or incurred by a responsible party relating to an incident resulting in the discharge of oil into the navigable waters, other than an incident caused by an act of God or an act of war.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.
Latest action (Feb 4, 2013): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Feb 4, 2013
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.