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United States · Bill · HR

H.R. 4426 (100th)

Northern Ireland Fair Employment Incentive Act of 1988

referredUnited States· United States Congress· EN

Introduced

20 April 1988

Last action

20 April 1988 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Donnelly, Brian J. [D-MA-11], Rep. McGrath, Raymond J. [R-NY-5], Rep. Coyne, William J. [D-PA-14], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Downey, Thomas J. [D-NY-2], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Rangel, Charles B. [D-NY-19], Rep. Russo, Martin A. [D-IL-3], Rep. Guarini, Frank J. [D-NJ-14], Rep. Jenkins, Edgar L. [D-GA-9], Rep. Flippo, Ronnie G. [D-AL-5], Rep. Ford, Harold E. [D-TN-8], Rep. Daub, Hal [R-NE-2], Sen. Markey, Edward J. [D-MA], Rep. Frank, Barney [D-MA-4], Rep. Moakley, John Joseph [D-MA-9], Rep. Kanjorski, Paul E. [D-PA-11], Del. Sunia, Foto I. F. [D-AS-At Large], Rep. Roe, Robert A. [D-NJ-8], Rep. Feighan, Edward F. [D-OH-19], Rep. Conte, Silvio O. [R-MA-1], Rep. Martin, Lynn M. [R-IL-16], Rep. Dwyer, Bernard J. [D-NJ-6], Rep. Mrazek, Robert J. [D-NY-3], Rep. DioGuardi, Joseph J. [R-NY-20], Rep. Atkins, Chester G. [D-MA-5], Rep. Torricelli, Robert G. [D-NJ-9], Rep. Borski, Robert A. [D-PA-3]

Subjects

Taxation

Source updated

28 August 2025

Taxation

Official sourceView documentsShare

Summary

Northern Ireland Fair Employment Incentive Act of 1988 - Amends the Internal Revenue Code to remove 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 source income of entities in violation of the fair employment standards.

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

Timeline

  1. 20 April 1988

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 20 April 1988

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 20 April 1988

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Sponsors

Related records

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Sources

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