A bill to amend the Internal Revenue Code of 1954 to allow corporations a credit against tax for contributions for child programming on public radio and television stations.

Amends the Internal Revenue Code to allow corporations a nonrefundable income tax credit for contributions for children's programming on public radio and television stations. Sets the amount of such credit at 50 percent of the aggregate amount of contributions. Limits such credit to $200,000 for any taxable year. Terminates such credit as of December 31, 1985.