PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Mar 13, 2001
Small Business Pollution Prevention and Opportunity Act of 2001 - Amends the Internal Revenue Code to establish a dry or wet cleaning equipment credit for any taxable year equivalent to 20 percent of the basis of each qualified dry or wet cleaning property placed in service during the year (40 percent of such basis in the case of such property placed in service in an empowerment zone, enterprise community, or renewal community) which is designed primarily to clean textiles if: (1) such equipment does not use any hazardous solvent as the primary process solvent; (2) the original use of such property commences with the taxpayer; and (3) with respect to which depreciation (or amortization in lieu of depreciation) is allowable.
People & committees
Rep. Manzullo, Donald A. [R-IL-16] · R–IL
Legislative record
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Referred to the House Committee on Ways and Means.
Sponsor introductory remarks on measure. (CR E344)
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 19, 2025. Consult Congress.gov for the current record.
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Analyze H.R.978 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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