There is one summary for H.R.2820. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/28/1983)

Amends the Internal Revenue Code to provide for a business expense income tax deduction for additions to a reserve established for the cost incurred by a regulated public utility in decommissioning (retiring) a nuclear powerplant. Limits the deduction to the amount which the regulatory body having ratemaking jurisdiction over the utility permits as addition to a reserve and which is included in its cost of service for ratemaking purposes.