Summary: H.R.1108 — 103rd Congress (1993-1994)All Information (Except Text)

There is one summary for H.R.1108. Bill summaries are authored by CRS.

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Introduced in House (02/24/1993)

Small Business Regulatory Cost Relief Act of 1993 - Amends the Internal Revenue Code to replace the small business tax credit for expenditures to provide access to disabled individuals with the small business tax credit for regulatory costs. Makes such credit 50 percent of qualified regulatory costs for a taxable year as exceed $250. Declares that such costs include eligible access expenditures for the disabled.