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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
4/29/1992--Introduced. Save the Ozone Layer Tax Credit - Amends the Internal Revenue Code to allow a tax credit for excise taxes paid by producers of ozone-depleting chemicals if such production ceases before the beginning of the year in which it is prohibited. Provides for determining such credit and whether cessation of production has occurred.