S. 2231 (98th): A bill to amend the Internal Revenue Code of 1954 to limit the amount of depreciation and investment tax credit allowable for luxury automobiles.

Introduced:
Jan 30, 1984 (98th Congress, 1983–1984)
Sponsor:
Sen. Max Baucus [D-MT]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. S. stands for Senate bill.

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Status

This bill was introduced on January 30, 1984, in a previous session of Congress, but was not enacted.

Progress
Introduced Jan 30, 1984
Referred to Committee Jan 30, 1984
Cosponsors
none
Committees

Senate Finance

The committee chair determines whether a bill will move past the committee stage.

Summary

No summaries available.

Text

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Primary Source

View on THOMAS (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

1/30/1984--Introduced.
Amends the Internal Revenue Code to limit the basis of passenger automobiles to $15,000 for purposes of determining the amount of depreciation and investment tax credit allowable. Allows for an automobile price inflation adjustment (if required) for the calendar year in which the automobile is placed in service.

House Republican Conference Summary

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House Democratic Caucus Summary

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