Utility Ratepayer Refund Act of 1989 - Repeals provisions of the Tax Reform Act of 1986 that describe conditions under which a normalization method of accounting will not be assumed (for purposes of recapture of certain investment tax credits) in connection with the treatment of excess deferred tax reserves of public utility companies.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Committee Hearings Held.
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