To amend the Internal Revenue Code of 1986 to allow a credit against income tax for contributions to charitable organizations which provide scholarships for children to attend elementary and secondary schools.
States that the Constitutional authority upon which this Act is based is the power of Congress to lay and collect taxes and to regulate commerce with foreign nations and the Indian tribes and among the States.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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