H.R. 686 (102nd): Environmental Infrastructure Act of 1991

Jan 29, 1991 (102nd Congress, 1991–1992)
Died (Referred to Committee)
William Dickinson
Representative for Alabama's 2nd congressional district
Related Bills
H.R. 4100 (101st) was a previous version of this bill.

Referred to Committee
Last Action: Feb 26, 1990

S. 90 (identical)

Referred to Committee
Last Action: Jan 14, 1991


This bill was introduced on January 29, 1991, in a previous session of Congress, but was not enacted.

Introduced Jan 29, 1991
Referred to Committee Jan 29, 1991
Full Title

To amend the Internal Revenue Code of 1986 to meet the growing challenge of America's infrastructure needs.


No summaries available.

8 cosponsors (5D, 3R) (show)

House Ways and Means

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Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

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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.

Environmental Infrastructure Act of 1991 - Amends the Internal Revenue Code to establish infrastructure bonds as a category of tax-exempt bond.
Includes within this new category any State or local bond issued as part of an issue 95 percent or more of whose proceeds are to be used to provide public sewage facilities, solid or hazardous waste disposal facilities, water supply systems, or other facilities acquired, constructed, or renovated to achieve compliance with Federal environmental law.
Revises arbitrage rebate provisions.
Classifies infrastructure facilities as seven-year property for purposes of the accelerated cost recovery system associated with the depreciation deduction.
Designates a ten-year class life to such facilities under the alternative depreciation system.
Exempts infrastructure facility property from restrictions relating to property leased to a tax-exempt entity.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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