United States · Bill · HR
H.R. 142 (102nd)
Jobs, Growth, and Competitiveness Act of 1991
Introduced
3 January 1991
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Jobs, Growth, and Competitiveness Act of 1991 - Amends the Internal Revenue Code to reinstate the ten-percent investment tax credit for property used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, waste disposal, or pollution control services. Allows such tax credit to offset 100 percent of a C corporation's minimum tax.
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 3 January 1991
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/142
- Open data entity: https://api.congress.gov/v3/bill/102/hr/142