HR 86 · 103th Congress · Taxation
To amend the Internal Revenue Code of 1986 to provide for an income tax credit for in-State contributions to congressional candidates.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1993-01-05)
Plain Language Summary
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Amends the Internal Revenue Code to allow a tax credit for contributions to candidates for congressional offices for the State of which the taxpayer is a resident. Limits such contribution to $100 ($200 in the case of a joint return). Disallows such credit for an estate or trust.…
Summarized by Claude AI · Non-partisan · For informational purposes only