There is one summary for H.R.3644. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (05/20/1981)

Amends the Internal Revenue Code to increase from $100,000 to $300,000 the allowable cost of used property eligible for the investment tax credit. Provides for a three-year carryback and a seven-year carryover of amounts which exceed such limitation.