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United States · Bill · S

S. 2371 (97th)

A bill to amend the Internal Revenue Code of 1954 to allow a credit against tax for contributions and payments to sheltered workshops.

openUnited States· United States Congress· EN

Introduced

14 April 1982

Last action

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Status

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

Sponsors

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Subjects

Discovery layer

Source updated

3 January 2025

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Summary

Amends the Internal Revenue Code to allow an income tax credit for charitable contributions made to sheltered workshops. Limits the credit to $5,000,000. Allows a three year carryback and a 15 year carryover for the unused credit. Defines "sheltered workshop" as a workshop which is administered by a State or local government or is certified by the Department of Labor to provide employment to handicapped persons at minimum wages pursuant to the Fair Labor Standards Act.

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Documents

1 official file

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