Summary: S.3091 — 97th Congress (1981-1982)All Information (Except Text)

There is one summary for S.3091. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (12/09/1982)

Amends the Internal Revenue Code to limit the reduction required in computing the tax deduction for corporate charitable contributions, in the case of contributions of property used in postsecondary vocational education programs.

Allows employers a nonrefundable tax credit for a specified dollar amount per course for vocational education courses taught by an employee without compensation and for employment of full-time vocational education instructors.