HR 318 · 97th Congress · Taxation
Child Care Agency Tax Amendments of 1981
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: See H.R.4242.(1981-08-04)
Plain Language Summary
[AI summary unavailable — showing source text]
Child Care Agency Tax Amendments of 1981 - Amends the Internal Revenue Code to exempt from the windfall profit tax oil produced from interests held by or for a residential child care agency. Defines such an agency as a tax-exempt charitable organization operated primarily for the residential placement, care, or treatment of delinquent, dependent, neglected, or handicapped children.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
10 Democrats10 Republicans