A bill to amend the Internal Revenue Code of 1986 to extend for 1 year certain expiring tax provisions.

Summary

Amends the Internal Revenue Code to extend for one year the following expiring provisions: (1) the credit for increasing research activities; (2) the targeted jobs credit; (3) the tax exclusion for employer-provided educational assistance; (4) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (5) the itemized deduction for health insurance costs of self-employed individuals; (6) the authority to issue mortgage revenue bonds and mortgage credit certificates; (7) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (8) the low-income housing credit; (9) the energy investment credit for solar and geothermal property; (10) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (11) the minimum tax exception for gifts of appreciated tangible property.

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Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 12 November 1991

  Open at official source

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