A bill to amend the Internal Revenue Code of 1954 to provide a credit for the provision of certain charitable legal services.

Amends the Internal Revenue Code to provide an income tax credit for legal practitioners who provide legal assistance to persons financially unable to afford legal representation.

Limits the credit to an amount equal to 25 percent of the value of the charitable legal services provided in noncriminal proceedings. Provides for a carryover and carryback of unused credit amounts.