[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 911 Introduced in Senate (IS)]







105th CONGRESS
  1st Session
                                 S. 911

 To amend the Internal Revenue Code of 1986 to allow a credit against 
 income tax to individuals who are active participants in neighborhood 
 crime watch organizations which actively involve the community in the 
                       reduction of local crime.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              June 16, 1997

Mr. Torricelli introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow a credit against 
 income tax to individuals who are active participants in neighborhood 
 crime watch organizations which actively involve the community in the 
                       reduction of local crime.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taking Back Our Neighborhoods Crime 
Fighting Act''.

SEC. 2. CREDIT FOR INDIVIDUALS WHO ARE ACTIVE PARTICIPANTS IN 
              NEIGHBORHOOD CRIME WATCH ORGANIZATIONS WHICH ACTIVELY 
              INVOLVE THE COMMUNITY IN THE REDUCTION OF LOCAL CRIME.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 23 the 
following new section:

``SEC. 24. ACTIVE PARTICIPANTS IN NEIGHBORHOOD CRIME WATCH 
              ORGANIZATIONS WHICH ACTIVELY INVOLVE THE COMMUNITY IN THE 
              REDUCTION OF LOCAL CRIME.

    ``(a) General Rule.--In the case of an individual who is an active 
participant during the taxable year in a neighborhood crime watch 
organization which actively involves the community in the reduction of 
local crime, there shall be allowed as a credit against the tax imposed 
by this chapter for such taxable year the amount of $50.
    ``(b) Active Participant.--For purposes of subsection (a), the term 
`active participant' means any individual who attends during the 
taxable year at least 2 meetings of an organization referred to in 
subsection (a) at which instruction is given by a local law enforcement 
officer on how individuals may best and lawfully--
            ``(1) protect themselves and their community against crime, 
        and
            ``(2) assist local law enforcement officials in preventing 
        crime.''
    (b) Clerical Amendment.--The table of sections for such subpart A 
is amended by inserting after the item relating to section 23 the 
following new item:

                              ``Sec. 24. Active participants in 
                                        neighborhood crime watch 
                                        organizations which actively 
                                        involve the community in the 
                                        reduction of local crime.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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