There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/28/1980)

Capital Investment Incentive Act of 1980 - Amends the Internal Revenue Code to increase from 60 percent to 70 percent the noncorporate capital gains deduction from gross income. Reduces from 28 percent to 21 percent the corporate alternative minimum tax rate on capital gains.