To amend the Internal Revenue Code of 1986 to provide for a 1-year extension of certain expiring tax provisions.
Small Business Jobs and Tax Benefits Act of 1991 - Amends the Internal Revenue Code to extend for one year the following expiring provisions: (1) the credit for increasing research activities; (2) the targeted jobs credit; (3) the tax exclusion for employer-provided educational assistance; (4) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; and (5) the itemized deduction for health insurance costs of self-employed individuals.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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