Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 156 (101st)

Northern Ireland Fair Employment Incentive Act of 1989

referredUnited States· United States Congress· EN

Introduced

3 January 1989

Last action

3 January 1989 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Donnelly, Brian J. [D-MA-11], Rep. Kennelly, Barbara B. [D-CT-1], Rep. McGrath, Raymond J. [R-NY-5], Rep. Coyne, William J. [D-PA-14], Rep. Downey, Thomas J. [D-NY-2], Rep. Russo, Martin A. [D-IL-3], Rep. Moakley, John Joseph [D-MA-9], Rep. Bustamante, Albert G. [D-TX-23], Rep. Neal, Richard E. [D-MA-1], Rep. Traxler, Bob [D-MI-8], Rep. Dwyer, Bernard J. [D-NJ-6], Rep. Feighan, Edward F. [D-OH-19], Rep. Owens, Major R. [D-NY-11], Rep. Wolpe, Howard E. [D-MI-3], Rep. Frank, Barney [D-MA-4], Rep. Atkins, Chester G. [D-MA-5], Rep. Kennedy, Joseph P., II [D-MA-8], Rep. Hertel, Dennis M. [D-MI-14], Rep. Bonior, David E. [D-MI-10], Rep. Mfume, Kweisi [D-MD-7], Rep. Studds, Gerry E. [D-MA-10], Rep. Kaptur, Marcy [D-OH-9], Rep. Weiss, Ted [D-NY-17], Rep. Vento, Bruce F. [D-MN-4], Rep. Ackerman, Gary L. [D-NY-5], Rep. Lehman, William [D-FL-17], Rep. Williams, Pat [D-MT-At Large], Rep. McHugh, Matthew F. [D-NY-28], Rep. Clay, William (Bill) [D-MO-1], Del. Fauntroy, Walter E. [D-DC-At Large], Del. de Lugo, Ron [D-VI-At Large], Rep. Richardson, Bill [D-NM-3], Rep. Conte, Silvio O. [R-MA-1], Rep. Leland, Mickey [D-TX-18], Rep. Smith, Lawrence [D-FL-16], Rep. Martinez, Matthew G. [D-CA-31], Rep. Gordon, Bart [D-TN-6], Rep. Mavroules, Nicholas [D-MA-6], Rep. Hayes, Charles A. [D-IL-1], Rep. Fazio, Vic [D-CA-3], Rep. Martin, Lynn M. [R-IL-16], Rep. Roe, Robert A. [D-NJ-8], Rep. Rowland, John G. [R-CT-5], Sen. Markey, Edward J. [D-MA]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Summary

Northern Ireland Fair Employment Incentive Act of 1989 - Removes Internal Revenue Code limitations on the amount of the foreign tax credit available with respect to taxes imposed on foreign source income generated in connection with a manufacturing facility located in a high unemployment area of Northern Ireland if 40 percent or more of the facility's employees are members of a religious minority in Northern Ireland. Reduces the foreign tax credit for entities that have operations in Northern Ireland and are in violation of a fair employment standard there during the pertinent taxable year. Prescribes these standards to include conditions to assure both avoidance of religious or political discrimination and the practice of equal opportunity and affirmative action programs. Requires affected taxpayers to present annual compliance reports to the Secretary of the Treasury. Penalizes entities that fail to report. Revises the definition of "subpart F income" (types of income generally suited to tax haven activity) to exclude from tax deferral provisions amounts attributable to the Northern Ireland sourced income of entities in violation of the fair employment standards.

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

Timeline

  1. 3 January 1989

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 3 January 1989

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 3 January 1989

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in House (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 3 January 1989

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.