To allow a credit against income tax for contributions used for the construction and renovation of public schools in certain high school districts.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a limited credit for qualified contributions made for the construction and renovation of public high schools in a limited number of designated high school districts which meet specified criteria, including that there is a poverty rate of at least 45 percent and a per capita income of $9,000 or less in the district's municipality.…