Jobs, Growth, and Competitiveness Act of 1991

[AI summary unavailable — showing source text] Jobs, Growth, and Competitiveness Act of 1991 - Amends the Internal Revenue Code to reinstate the ten-percent investment tax credit for property used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, waste disposal, or pollution control services. Allows such tax credit to offset 100 percent of a C corporation's minimum tax.…