There is one summary for H.R.312. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/08/2003)

Dividend Payment Incentive Act of 2003 - Amends the Internal Revenue Code to allow dividends as a deduction in the case of a C corporation, except in the case of: (1) a regulated investment company; (2) a real estate investment trust; or (3) an exempt corporation.