[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2857 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2857

    To amend the Internal Revenue Code of 1986 to repeal the credit 
                 provided by section 936 of such Code.


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                    IN THE HOUSE OF REPRESENTATIVES

                             August 4, 1993

  Mr. Cooper introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to repeal the credit 
                 provided by section 936 of such Code.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) section 936 of 
the Internal Revenue Code of 1986 (relating to Puerto Rico and 
possession tax credit) is hereby repealed.
    (b) The table of sections for subpart D of part III of subchapter N 
of chapter 1 of such Code is amended by striking the item relating to 
section 936.
    (c) The amendments made by this section shall apply to taxable 
years beginning after December 31, 1993.

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