A bill to amend the Internal Revenue Code of 1986 to exclude from unrelated business taxable income the gain or loss on the sale or exchange of certain brownfield sites, and for other purposes.
About This Bill
Committee
Latest Action · November 24, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S15815-15816)
Amends the Internal Revenue Code to provide, as a general rule, for the exclusion from unrelated business taxable income gain or loss from the qualified sale, exchange, or other disposition of any qualifying brownfield property by an eligible taxpayer.
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