A bill to provide for a temporary period a 20 percent investment credit for small business enterprises with respect to property placed in service which increases production or decreases cost of production.

[AI summary unavailable — showing source text] Allows an investment tax credit, under the Internal Revenue Code, for up to six years from the enactment of this Act, equal to 20 percent of the investment in qualified small business property which will increase production or decrease the cost of production not in excess of $200,000. Includes land as qualified investment property.…