A bill to amend the Internal Revenue Code of 1954 to provide businesses located in economically distressed areas a 30 percent credit against income tax for amounts paid or incurred for fuel oil used for heating a business facility.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow businesses located in economically distressed areas a nonrefundable income tax credit for 30 percent of fuel oil expenses incurred in heating such businesses.…