To amend the Internal Revenue Code of 1986 to provide a full credit for contributions to candidates for Congress, and for other purposes.
Small Contribution Tax Credit Reform Act of 1989 - Amends the Internal Revenue Code to permit an individual a nonrefundable income tax credit for up to $100 ($200 for joint returns) of contributions to congressional candidates. Disallows the credit if the contribution is transmitted through any intermediary group.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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