To amend the Internal Revenue Code of 1986 to allow a credit against income tax for recycling or remanufacturing equipment.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow businesses a limited reclamation credit of 20 percent of the basis of each qualified reclamation property placed in service during the taxable year. Defines qualified reclamation property as, among other things, qualified recycling property or qualified remanufacturing property.…