Home > 106th Congressional Bills > H.R. 4917 (ih) To amend the Federal Water Pollution Control Act relating to marine sanitation devices. [Introduced in House] ...

H.R. 4917 (ih) To amend the Federal Water Pollution Control Act relating to marine sanitation devices. [Introduced in House] ...

Web GovRecords.org

  2d Session
                                H. R. 4916

 To amend the Internal Revenue Code of 1986 to increase the aggregate 
 cost of certain reusable pallets and containers and related property 
                which may be expensed under section 179.



                             July 20, 2000

 Mr. Rohrabacher (for himself and Mr. Matsui) introduced the following 
      bill; which was referred to the Committee on Ways and Means


                                 A BILL

 To amend the Internal Revenue Code of 1986 to increase the aggregate 
 cost of certain reusable pallets and containers and related property 
                which may be expensed under section 179.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,


    This Act may be cited as the ``Landfill Reduction Act of 2000''.


    Congress finds that:
            (1) While most forms of pollution are steadily being 
        reduced in the United States, solid waste discards are 
        projected to increase by 10 percent between 2000 and 2010, 
        based on Environmental Protection Agency data.
            (2) American consumers and businesses spend an estimated $1 
        billion annually to dispose of cardboard boxes and low quality 
        shipping pallets.
            (3) The cost of disposing of municipal solid waste has been 
        increasing at a 7 percent annual rate.
            (4) There are regional shortages of solid waste disposal 
        capacity, and siting new facilities is contentious for local 
        governments. These conditions will be exacerbated by the growth 
        of solid waste discards.
            (5) There are already spirited interstate disputes, 
        expressed in litigation and legislation, regarding efforts to 
        regulate interstate shipment of solid waste.
            (6) Dozens of other nations are pursuing regulatory 
        approaches and surtaxes to reduce the amount of solid waste 
        from packaging.
            (7) The Pollution Prevention Act of 1990 establishes a 
        hierarchy for handling waste, with source reduction and reuse 
        being preferable to recycling.
            (8) It is in the national environmental and economic 
        interest to reaffirm and emphasize the Pollution Prevention Act 
        of 1990's priority on source reduction and reuse, without 
        resorting to new Federal regulatory requirements or new Federal 
            (9) Emerging industry has the means to dramatically reduce 
        the amount of packaging waste, thereby conserving solid waste 
        disposal capacity, improving the environment, and reducing 
        unnecessary costs to consumers, local governments, and business 


    The purpose of this Act is to provide tax incentives to encourage 
the utilization of reusable wooden and plastic pallets and plastic 
containers in order to fulfill the goals of the Pollution Prevention 
Act of 1990, improve national environmental quality through reduced 
solid waste, increase economic productivity by reducing the costs 
associated with waste disposal, reduce inflationary pressures 
associated with the escalating cost of waste disposal, reduce friction 
among the States concerning interstate solid waste transportation, and 
provide a cost-efficient nonregulatory model for addressing 
environmental problems.


    (a) In General.--Section 179 of the Internal Revenue Code of 1986 
(relating to election to expense certain depreciable business assets) 
is amended by adding at the end the following new subsection:
    ``(e) Increased Expensing for Reusable Pallets and Containers and 
Certain Related Property.--
            ``(1) In general.--The limitation under subsection (b)(1) 
        (after the application of paragraph (2) and before the 
        application of paragraph (3) of such subsection) shall not be 
        less than an amount equal to the lesser of--
                    ``(A) $500,000, or
                    ``(B) the cost of section 179 property which is 
                qualified reusable pallet and container property placed 
                in service during the taxable year.
            ``(2) Qualified reusable pallet and container property.--
        For purposes of this subsection--
                    ``(A) In general.--The term `qualified reusable 
                pallet and container property' means--
                            ``(i) property designed exclusively to 
                        manufacture reusable pallet and container 
                            ``(ii) reusable pallet and container 
                        property used exclusively to transport items 
                        manufactured or produced by the taxpayer but 
                        only if--
                                    ``(I) such transportation is under 
                                an arrangement for the return of such 
                                property to the taxpayer for reuse, and
                                    ``(II) such property does not 
                                replace other reusable pallet and 
                                container property,
                            ``(iii) property designed exclusively for 
                        purposes of inspecting, repairing, cleaning, or 
                        maintaining reusable pallet and container 
                        property and used exclusively for such purposes 
                        with respect to reusable pallet and container 
                        property owned or leased by the taxpayer,
                            ``(iv) property designed exclusively to 
                        accommodate the use, or enhance the efficiency, 
                        of any reusable pallet and container property 
                        associated with harvesting, packing, handling, 
                        or storage of agricultural products, and
                            ``(v) property which modifies a display for 
                        the retail sale of an item exclusively for 
                        purposes of permitting such item to be 
                        displayed in the reusable pallet and container 
                        property in which such item was transported.
                    ``(B) Subsection not to apply to certain 
                vehicles.--The term `qualified reusable pallet and 
                container property' shall not include automobiles, 
                vessels, aircraft, trucks, forklifts, pallet jacks, or 
                rolling stock or other similar property.
            ``(3) Reusable pallet and container property.--For purposes 
        of this subsection, the term `reusable pallet and container 
        property' means any wooden or plastic pallet or plastic crate 
        which is under an arrangement for the repeated return of such 
        property to its initial purchaser, for long-term reuse.
            ``(4) Termination.--This subsection shall not apply to any 
        taxable year beginning after December 31, 2008.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 S. 698 (rs) To review the suitability and feasibility of recovering costs of high altitude rescues at Denali National Park and Preserve in the State of Alaska, and for other purposes. [Reported in Senate] ...
2 H.Con.Res. 293 (ih) Urging compliance with the Hague Convention on the Civil Aspects of International Child Abduction. [Introduced in House] ...
3 H.R. 2981 (eh) To extend energy conservation programs under the Energy Policy and Conservation Act through March 31, 2000. [Engrossed in House] ...
4 H.R. 4281 (rh) To establish, wherever feasible, guidelines, recommendations, and [Reported in House] ...
5 H.R. 617 (ih) To amend the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to ensure full Federal compliance with that Act. [Introduced in House] ...
6 H.R. 3196 (ih) Making appropriations for foreign operations, export financing, and related programs for the fiscal year ending September 30, 2000, and for other purposes. [Introduced in House] ...
7 H.Res. 264 (eh) [Engrossed in House] ...
8 H.Con.Res. 312 (eh) [Engrossed in House] ...
9 H.R. 1556 (ih) To establish a National Commission on the Prevention of School Violence. [Introduced in House] ...
10 S. 2778 (rs) To amend the Sherman Act to make oil-producing and exporting cartels illegal. [Reported in Senate] ...
11 S. 1916 (cps) To extend certain expiring Federal Aviation Administration authorizations for a 6-month period, and for other purposes. [Considered and Passed Senate] ...
12 S. 232 (is) To amend title XVIII of the Social Security Act to provide improved reimbursement for clinical social worker services under the Medicare program, and for other purposes. [Introduced in Senate] ...
13 S. 1078 (is) For the relief of Mrs. Elizabeth Eka Bassey and her children, Emmanuel O. Paul Bassey, Jacob Paul Bassey, and Mary Idongesit Paul Bassey. [Introduced in Senate] ...
14 S. 1051 (rs) To amend the Energy Policy and Conservation Act to manage the Strategic Petroleum Reserve more effectively, and for other purposes. [Reported in Senate] ...
15 H.R. 3139 (ih) To amend the Internal Revenue Code of 1986 to increase the excise tax on firearms and to earmark the increase for juvenile justice and delinquency prevention programs. [Introduced in House] ...
16 H.Res. 128 (eh) [Engrossed in House] ...
17 H.J.Res. 12 (ih) Expressing the sense of Congress with respect to the censure of William Jefferson Clinton. [Introduced in House] ...
18 H.Res. 617 (rh) Waiving points of order against the conference report to accompany the [Reported in House] ...
19 H.Res. 385 (eh) [Engrossed in House] ...
20 S. 2801 (pcs) To prohibit funding of the negotiation of the move of the Embassy of the People's Republic of China in the United States until the Secretary of State has required the divestiture of property purchased by the Xinhua News Agency in violation o...
21 H.J.Res. 131 (ih) Proposing an amendment to the Constitution of the United States to provide a new procedure for appointment of Electors for the election of the President and Vice President. [Introduced in House] ...
22 H.R. 2752 (enr) To direct the Secretary of the Interior to sell certain public land in Lincoln County through a competitive process. [Enrolled bill] ...
23 S. 610 (is) To direct the Secretary of the Interior to convey certain land under the jurisdiction of the Bureau of Land Management in Washakie County and Big Horn County, Wyoming, to the Westside Irrigation District, Wyoming, and for other purposes. [Intr...
24 H.R. 1654 (enr) To authorize appropriations for the National Aeronautics and Space Administration for fiscal years 2000, 2001, and 2002, and for other purposes. [Enrolled bill] ...
25 H.J.Res. 109 (enr) Making continuing appropriations for the fiscal year 2001, and for other purposes. [Enrolled bill] ...
26 S. 2514 (is) To improve benefits for members of the reserve components of the Armed Forces and their dependents. [Introduced in Senate] ...
27 H.R. 3247 (ih) To amend the Internal Revenue Code of 1986 to increase job creation and small business expansion and formation in economically distressed United States insular areas. [Introduced in House] ...
28 H.Res. 86 (rh) Providing for consideration of the bill (H.R. 661) to direct the [Reported in House] ...
29 H.R. 432 (eh) To designate the North/South Center as the Dante B. Fascell North-South Center. [Engrossed in House] ...
30 H.R. 3077 (rfs) To amend the Act that authorized construction of the San Luis Unit of the Central Valley Project, California, to facilitate water transfers in the Central Valley Project. [Referred in Senate] ...

Other Documents:

106th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions


1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy