Reviews competitive impact of Office of Defense Mobilization rapid tax amortization certificate grants to allow electric utilities to write off taxes on power plant construction. Focuses on Idaho Power Co. Hells Canyon hydroelectric project.

The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)