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H.R. 4010 (102nd): To amend the Internal Revenue Code of 1986 to reinstate the 10-percent investment tax credit.


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


11/26/1991--Introduced. Amends the Internal Revenue Code to reinstate the ten-percent investment tax credit with respect to property placed in service after December 31, 1991, and make the at-risk rules inapplicable to such property.