A bill to amend the Internal Revenue Code of 1954 to allow a credit against tax for contributions to programs providing job training for certain individuals.

openUnited States· United States Congress· EN

Introduced

17 March 1982

Last action

—

Status

Committee on Finance. Hearings held.

Summary

Amends the Internal Revenue Code to allow an income tax credit of 20 percent of charitable contributions to programs providing job training for handicapped persons, economically disadvantaged individuals, or workers with obsolete skills. Limits the credit to $250,000. Allows for a three year carryback and a 15 year carryover of the unused credit.

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Documents

1 official file

Introduced in Senate
summary · EN · 17 March 1982
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/2224
Open data entity: https://api.congress.gov/v3/bill/97/s/2224