A bill to amend the Internal Revenue Code of 1954 to allow corporations a credit against tax for contributions for child programming on public radio and television stations.

openUnited States· United States Congress· EN

Introduced

27 April 1983

Last action

—

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Summary

Amends the Internal Revenue Code to allow corporations a nonrefundable income tax credit for contributions for children's programming on public radio and television stations. Sets the amount of such credit at 50 percent of the aggregate amount of contributions. Limits such credit to $200,000 for any taxable year. Terminates such credit as of December 31, 1985.

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Documents

1 official file

Introduced in Senate
summary · EN · 27 April 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/1153
Open data entity: https://api.congress.gov/v3/bill/98/s/1153