To amend the Internal Revenue Code of 1986 to allow individuals a credit against income tax for contributions to candidates for election to the House of Representatives from the congressional district in which the taxpayer resides.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a tax credit for contributions to a candidate for election to the House of Representatives if: (1) the taxpayer is a resident of the congressional district of the candidate; and (2) the contribution is solely to further such candidacy. Limits such tax credit to $100 ($200 in the case of a joint return).…