S. 1936 — 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.

Summary

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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H.R. 3527To 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.
2003-11-19Referred to the House Committee on Ways and Means.
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Legislative Actions

2003-11-24
Introduced in Senate
2003-11-24
Sponsor introductory remarks on measure. (CR S15813-15815)
2003-11-24
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S15815-15816)

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.

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