H.R.53 - Bad Polluters Act of 2009

To amend the Internal Revenue Code of 1986 to deny refinery expensing to owners of refineries that are permitted to increase the discharge of pollutants into the Great Lakes. view all titles (2)

All Bill Titles

  • Short: Bad Polluters Act of 2009 as introduced.
  • Official: To amend the Internal Revenue Code of 1986 to deny refinery expensing to owners of refineries that are permitted to increase the discharge of pollutants into the Great Lakes. as introduced.

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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
01/06/09
 
 
 
 
 
 
 

Official Summary

Bad Polluters Act of 2009- Amends the Internal Revenue Code to deny to a Great Lakes polluter the taxpayer election to expense 50% of the cost of refinery property in the current taxpayer year. Defines \"Great Lakes polluter\" as a refinery owner that holds a permit issued by the Environmen

Official Summary

Bad Polluters Act of 2009- Amends the Internal Revenue Code to deny to a Great Lakes polluter the taxpayer election to expense 50% of the cost of refinery property in the current taxpayer year. Defines \"Great Lakes polluter\" as a refinery owner that holds a permit issued by the Environmental Protection Agency (EPA) to discharge a certain level of pollutants into the Great Lakes.

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