legislation: 100-s-2787
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
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| 100-s-2787 | 100 | s | 2787 | Coal Production Tax Incentive Act of 1988 | Taxation | 1988-09-14 | 1988-09-14 | Read twice and referred to the Committee on Finance. | Senate | Sen. Heinz, John [R-PA] | PA | R | H000456 | 2 | Coal Production Tax Incentive Act of 1988 - Amends the Internal Revenue Code to: (1) increase from eight percent to ten percent the percentage depletion allowance for coal; (2) include 50 percent rather than 100 percent of the coal percentage depletion allowance as a tax preference item for alternative minimum tax purposes; (3) permit expensing of coal exploration and development costs; and (4) allow reclamation fees paid by coal operators to be credited against environmental tax liability. | 2025-08-28T20:05:10Z |