S. 3157 — A bill to amend the Internal Revenue Code with respect to allowance of jobs credit and WIN credit against alternative minimum tax.

Summary

Amends the Internal Revenue Code to allow the employment credit and work incentive (WIN) credit against the alternative minimum tax for noncorporate taxpayers in the same manner as the foreign tax credit is allowed.

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Legislative Actions

1980-09-25
Introduced in Senate
1980-09-25
Referred to Senate Committee on Finance.

A bill to amend the Internal Revenue Code with respect to allowance of jobs credit and WIN credit against alternative minimum tax.

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Summary

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