United States-South African Fair Employment Act

Summary

United States - South African Fair Employment Act - Amends the Internal Revenue Code to reduce, according to a specified formula, the tax credit allowed to United States citizens and corporations who pay taxes to foreign governments if such citizens or corporations violate a fair employment principle governing the employment of employees in the Republic of South Africa. Specifies fair employment principles applicable to taxpayers doing business in South Africa. Requires the taxpayer to report on his compliance with such principles, and imposes criminal penalities for failure to report. Establishes a Commission on American Employment Practices in South Africa. Empowers the Commission to determine whether a taxpayer has violated a fair employment principle. Sets forth the membership and duties of such Commission.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 24 April 1978

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.