To amend the Internal Revenue Code of 1986 to allow individuals a credit against income tax for contributions to candidates for election to the House of Representatives from the congressional district in which the taxpayer resides.

Amends the Internal Revenue Code to allow a tax credit for contributions to a candidate for election to the House of Representatives if: (1) the taxpayer is a resident of the congressional district of the candidate; and (2) the contribution is solely to further such candidacy. Limits such tax credit to $100 ($200 in the case of a joint return).