To amend the Internal Revenue Code of 1986 with respect to treatment of small businesses.
Small Business Tax Incentive Act of 1990 - Title I: Treatment of Costs of Providing Nondiscriminatory Public Accommodations - Amends the Internal Revenue Code to allow a tax credit for small businesses for the expense of providing public accommodations access to the disabled.
Makes such tax credit a part of the general business credit for eligible small businesses.
Reduces the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly.
Title II: Other Provisions - Revises provisions regarding the review of the impact of tax regulations on small businesses with respect to procedures in promulgating final regulations.
Requires the booklets of instructions for individual income tax returns to include: (1) a pie-shaped graph showing the relative sizes of the major outlay categories; and (2) a pie-shaped graph showing the relative sizes of the major income categories.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Committee Consideration and Mark-up Session Held.
Committee Consideration and Mark-up Session Held.
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