There is one summary for H.R.320. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/25/2005)

Tax Incentives to Encourage Recycling Act of 2005 or the TIER Act of 2005 - Amends the Internal Revenue Code to allow manufacturers of certain computer, cell phone, and television equipment a business tax credit for the disposal and recyling of such equipment.