To amend the Internal Revenue Code of 1986 to provide that the Puerto Rico and possession tax credit is not allowable with respect to income from the production or marketing of certain food products.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to disallow the Puerto Rico and possession income tax credit with respect to income from any trade or business involving the production or marketing (or both) of chicken products. Describes procedures to govern the recapture of previously allowed credits. Directs the Secretary of the Treasury to study and report to specified congressional committees concerning the effect of the Puerto Rico and possession tax credit on employment in the continental United States.…