Summary: S.3157 — 96th Congress (1979-1980)All Information (Except Text)

There is one summary for S.3157. Bill summaries are authored by CRS.

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Introduced in Senate (09/25/1980)

Amends the Internal Revenue Code to allow the employment credit and work incentive (WIN) credit against the alternative minimum tax for noncorporate taxpayers in the same manner as the foreign tax credit is allowed.