To amend the Internal Revenue Code of 1986 to allow individuals a credit against income tax for contributions to candidates for election to the House of Representatives from the congressional district in which the taxpayer resides.

Summary

Amends the Internal Revenue Code to allow a tax credit for contributions to a candidate for election to the House of Representatives if: (1) the taxpayer is a resident of the congressional district of the candidate; and (2) the contribution is solely to further such candidacy. Limits such tax credit to $100 ($200 in the case of a joint return).

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

Timeline

1. 6 February 1991

   Introduced

   Introduced in House

   Source: IntroReferral

2. 6 February 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

3. 6 February 1991

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · undated · Official file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 6 February 1991

  Open at official source

Sponsors

• Rep. Pease, Donald J. [D-OH-13] · D · Sponsor
• LAMAR SMITH · R · Cosponsor
• · hswm00 · Standing

Related records

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