A bill to amend the Internal Revenue Code of 1954 to provide for the refunding of so much of a taxpayer's investment credit as exceeds his liability for income tax.
Refundable Investment Tax Credit Act of 1981 - Amends the Internal Revenue Code to provide for the refunding of investment tax credit amounts which exceed tax liability.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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