Energy Community Self-Help Act of 1983

Energy Community Self-Help Act of 1983 - Amends the Internal Revenue Code to allow an income tax deduction for the prepayment of certain State or local taxes if such payment qualifies as an energy impact assistance expenditure. Defines "energy impact assistance expenditure" as any expenditure or contribution which: (1) represents a State or local tax, fee, rent, or royalty; (2) is required or permitted under State or local law to be prepaid in a year prior to the taxable year to which it is allocable; and (3) is to be used by the State or local government to meet needs incidental to population growth arising out of the operation of major energy and resource development activities.

Allows an income tax deduction for contributions of payments of cash or property to a State or local government to be used to provide certain public facilities and services as a result of population growth arising out of the operation of major energy resource development activities.