Small Business Tax Incentive Act of 1990

Summary

Small Business Tax Incentive Act of 1990 - Title I: Treatment of Costs of Providing Nondiscriminatory Public Accommodations - Amends the Internal Revenue Code to allow a tax credit for small businesses for the expense of providing public accommodations access to the disabled. Makes such tax credit a part of the general business credit for eligible small businesses. Reduces the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly. Title II: Other Provisions - Repeals a provision that disallows the income tax deduction of 25 percent of the health insurance costs of self-employed individuals after tax year 1989 (thus extending the deduction permanently). Revises provisions regarding the review of the impact of tax regulations on small businesses with respect to procedures in promulgating final regulations. Requires the booklets of instructions for individual income tax returns to include pie-shaped graphs showing the relative sizes of the major outlay and income categories.

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2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 3 August 1990

  Open at official source

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