legislation: 100-s-2908

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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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
100-s-2908 100 s 2908 A bill to prevent retroactive change in tax treatment of a qualified intermodal cargo container of a United States person and to clarify existing tax law by providing a general rule of nondiscriminatory application for investment tax credit and cost recovery purposes. Taxation 1988-10-18 1988-10-18 Read twice and referred to the Committee on Finance. Senate Sen. D'Amato, Alfonse [R-NY] NY R D000018 1 Prohibits the retroactive application of any interpretation or recordkeeping requirement pursuant to the Internal Revenue Code in connection with any investment tax credit or cost recovery deduction claimed by a taxpayer with respect to a qualified intermodal cargo container. Treats such containers as used in the transportation of property to and from the United States. Permits changes in the tax treatment of such containers only by future regulations that must: (1) apply prospectively only; and (2) treat these containers at least as favorably as other specified types of equipment used in international transportation. 2025-01-03T20:55:56Z  

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