legislation: 98-s-2691

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
98-s-2691 98 s 2691 A bill to amend the Internal Revenue Code of 1954 to allow a deduction for additions to reserves for refunds of beverage container deposits. Taxation 1984-05-18 1984-05-22 Committee on Finance requested executive comment from OMB, Treasury Department. Senate Sen. Levin, Carl [D-MI] MI D L000261 1 Amends the Internal Revenue Code to allow a wholesale distributor of beverages to deduct a reasonable addition to a reserve fund for refunds of beverage container deposits. Directs the Secretary of the Treasury to promulgate regulations which will limit the amount of the deduction allowable for the first year the taxpayer elects such procedure. Directs the Secretary to prescribe regulations as to the time and manner a taxpayer may make such election. Requires the Secretary to consent to a revocation of this election. 2025-01-03T19:04:17Z https://www.congress.gov/bill/98th-congress/senate-bill/2691

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