Consumer Pollution Control Tax Credit Act

Allows Consumer Pollution Control Tax Credit Act - Allows a tax credit under the Internal Revenue Code for homewowners, apartment owners, small businessmen, and car owners who purchase and install certified pollution control devices.

Limits the tax credit to 25 percent of all amounts paid by the taxpayer during the taxable year to acquire or install any certified pollution control device. (Amends 26 U.S.C. 40)