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United States · Bill · S

S. 1813 (97th)

Critical Industry Reindustrialization Tax Act of 1981

openUnited States· United States Congress· EN

Introduced

4 November 1981

Last action

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Status

Committee on Finance requested executive comment from OMB; Treasury Department; Labor Department.

Sponsors

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Subjects

Discovery layer

Source updated

29 August 2025

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Summary

Critical Industry Reindustrialization Tax Act of 1981 - Amends the Internal Revenue Code to allow a refundable income tax credit for the training of skilled labor in labor-shortage business or industry. Defines "labor-shortage business or industry" as any business or industry which either the Secretary of Defense or Labor has certified as having more available skilled jobs than available skilled workers and trainees. Provides for a credit of 50 percent of first year wages and 30 percent of second year wages paid to skilled labor workers.

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1 official file

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