A bill to amend the Internal Revenue Code of 1954 to allow a credit against tax for contributions and payments to sheltered workshops.

Amends the Internal Revenue Code to allow an income tax credit for charitable contributions made to sheltered workshops. Limits the credit to $5,000,000. Allows a three year carryback and a 15 year carryover for the unused credit.

Defines "sheltered workshop" as a workshop which is administered by a State or local government or is certified by the Department of Labor to provide employment to handicapped persons at minimum wages pursuant to the Fair Labor Standards Act.