There is one summary for H.R.2502. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/16/2001)

Amends the Internal Revenue Code to permit a small business refiner: (1) to expense a portion of the costs of complying with the Highway Diesel Fuel Sulfur Control Requirements of the Environmental Protection Agency; and (2) a limited tax credit for every gallon of 15 parts per million or less sulfur diesel produced at a facility by such small business refiner.