Home > 106th Congressional Bills > S. 2291 (is) To provide assistance for efforts to improve conservation of, recreation in, erosion control of, and maintenance of fish and wildlife habitat of the Missouri River in the State of South Dakota, and for other purposes. [Introduced in Senate] %...

S. 2291 (is) To provide assistance for efforts to improve conservation of, recreation in, erosion control of, and maintenance of fish and wildlife habitat of the Missouri River in the State of South Dakota, and for other purposes. [Introduced in Senate] %...


Google
 
Web GovRecords.org


106th CONGRESS
  2d Session
                                S. 2290

To amend the Internal Revenue Code of 1986 to clarify the definition of 
                  contribution in aid of construction.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 23, 2000

 Mr. Grassley (for himself and Mr. Reid) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to clarify the definition of 
                  contribution in aid of construction.

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

SECTION 1. CLARIFICATION OF CONTRIBUTION IN AID OF CONSTRUCTION.

    (a) In General.--Subparagraph (A) of section 118(c)(3) of the 
Internal Revenue Code of 1986 (relating to definitions) is amended to 
read as follows:
                    ``(A) Contribution in aid of construction.--The 
                term `contribution in aid of construction' shall be 
                defined by regulations prescribed by the Secretary, 
                except that such term--
                            ``(i) shall include amounts paid as 
                        customer connection fees (including amounts 
                        paid to connect the customer's line to or 
                        extend a main water or sewer line), and
                            ``(ii) shall not include amounts paid as 
                        service charges for starting or stopping 
                        services.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect as if included in the amendments made by section 1613(a) of 
the Small Business Job Protection Act of 1996.
                                 <all>

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 S. 785 (rfh) For the relief of Francis Schochenmaier and Mary Hudson. [Referred in House] ...
2 H.R. 351 (ih) To prohibit the Secretary of Health and Human Services from treating any Medicaid-related funds recovered as part of State litigation from one or more tobacco companies as an overpayment under the Medicaid Program. [Introduced in House] %%Fi...
3 H.R. 4063 (rs) To establish the Rosie the Riveter/World War II Home Front National Historical Park in the State of California, and for other purposes. [Reported in Senate] ...
4 H.R. 2842 (rh) To amend chapter 89 of title 5, United States Code, concerning the [Reported in House] ...
5 S. 2811 (rfh) To amend the Consolidated Farm and Rural Development Act to make communities with high levels of out-migration or population loss eligible for community facilities grants. [Referred in House] ...
6 H.Res. 266 (eh) [Engrossed in House] ...
7 H.Res. 183 (ih) Expressing the sense of the House of Representatives regarding the [Introduced in House] ...
8 H.R. 5234 (eh) To amend the Hmong Veterans' Naturalization Act of 2000 to extend the applicability of that Act to certain former spouses of deceased Hmong veterans. [Engrossed in House] ...
9 H.R. 2082 (ih) To amend the Internal Revenue Code of 1986 to restore pension limits to equitable levels, and for other purposes. [Introduced in House] ...
10 H.R. 5585 (ih) To ensure the energy self-sufficiency of the United States by 2010, and for other purposes. [Introduced in House] ...
11 H.R. 1023 (ih) For the relief of Richard W. Schaffert. [Introduced in House] ...
12 H.R. 5473 (ih) To assist workers who are displaced by trade or technology through no [Introduced in House] ...
13 S. 3011 (rs) To increase, effective as of December 1, 2000, the rates of compensation for veterans with service-connected disabilities and the rates of dependency and indemnity compensation for the survivors of certain disabled veterans. [Reported in Sena...
14 H.Con.Res. 224 (ih) Calling upon the President to issue a proclamation recognizing the 25th [Introduced in House] ...
15 S. 632 (is) To provide assistance for poison prevention and to stabilize the funding of regional poison control centers. [Introduced in Senate] ...
16 H.R. 985 (ih) To amend title 49, United States Code, concerning the treatment of certain aircraft as public aircraft. [Introduced in House] ...
17 H.J.Res. 126 (eh) Making further continuing appropriations for the fiscal year 2001, and for other purposes. [Engrossed in House] ...
18 S.J.Res. 49 (is) Recognizing Commodore John Barry as the first flag officer of the United States Navy. [Introduced in Senate] ...
19 H.R. 4667 (ih) To establish a commission to study the establishment of a national education museum and archive for the United States. [Introduced in House] ...
20 H.Res. 551 (ih) Supporting the national motto of the United States. [Introduced in House] ...
21 H.R. 5172 (ih) To amend title XVIII of the Social Security Act to ensure access to digital mammography through adequate payment under the Medicare system. [Introduced in House] ...
22 H.Res. 498 (ih) Supporting the Million Mom March. [Introduced in House] ...
23 S. 2418 (is) To prohibit commercial air tour operations over the Black Canyon National Park. [Introduced in Senate] ...
24 S.Con.Res. 71 (rfh) Expressing the sense of the Congress that Miami, Florida, and not a competing foreign city, should serve as the permanent location for the Secretariat of the Free Trade Area of the Americas (FTAA) beginning in 2005. [Referred in House]...
25 S. 1224 (is) To amend the Elementary and Secondary Education Act of 1965 to encourage students, including young women, to pursue demanding careers and higher education degrees in mathematics, science, engineering, and technology. [Introduced in Senate] %%...
26 H.R. 2454 (ih) To assure the long-term conservation of mid-continent light geese and [Introduced in House] ...
27 H.R. 1568 (rh) To provide technical, financial, and procurement assistance to veteran owned small businesses, and for other purposes. [Reported in House] ...
28 S. 19 (is) To restore an economic safety net for agricultural producers, to increase market transparency in agricultural markets domestically and abroad, and for other purposes. [Introduced in Senate] ...
29 S. 2508 (rs) To amend the Colorado Ute Indian Water Rights Settlement Act of 1988 to provide for a final settlement of the claims of the Colorado Ute Indian Tribes, and for other purposes. [Reported in Senate] ...
30 S. 1796 (is) To modify the enforcement of certain anti-terrorism judgments, and for other purposes. [Introduced 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

Additional

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