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United States · Bill · HR

H.R. 318 (97th)

Child Care Agency Tax Amendments of 1981

openUnited States· United States Congress· EN

Introduced

5 January 1981

Last action

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Status

See H.R.4242.

Sponsors

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Subjects

Discovery layer

Source updated

29 August 2025

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Summary

Child Care Agency Tax Amendments of 1981 - Amends the Internal Revenue Code to exempt from the windfall profit tax oil produced from interests held by or for a residential child care agency. Defines such an agency as a tax-exempt charitable organization operated primarily for the residential placement, care, or treatment of delinquent, dependent, neglected, or handicapped children.

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Documents

1 official file

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Sources

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