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HR 815 101th Congress House Taxation Charitable contributions Dropouts Educational counseling Employment tax credits Gifts Income tax Tax credits Vocational guidance

To amend the Internal Revenue Code of 1986 to allow a credit for contributions to programs designed to counsel and train school dropouts, and for other purposes.

Introduced: February 2, 1989 See on congress.gov
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 2, 1989
Referred to the House Committee on Ways and Means.
Feb 2, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a 20 percent income tax credit (within the framework of the general business credit) for contributions or gifts to any governmental or nonprofit charitable organization administered exclusively to provide counseling and other services to individuals beyond the compulsory school attendance age who have dropped out of school.

Revises the targeted jobs tax credit to include qualified dropout trainees as a targeted group. Extends the credit through 1992 with respect to these individuals. (The credit otherwise terminates at the end of 1989.)

What's happening now February 2, 1989

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 815: To amend the Internal Revenue Code of 1986 to allow a credit for contributions to programs designed to counsel and train school dropouts, and for other purposes.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-815/
MLA
"H.R. 815: To amend the Internal Revenue Code of 1986 to allow a credit for contributions to programs designed to counsel and train school dropouts, and for other purposes.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-815/.
Bluebook (legal)
H.R. 815, 101st Cong. (2026), https://openamerica.io/bill/101-HR-815/.
Markdown link
[H.R. 815: To amend the Internal Revenue Code of 1986 to allow a credit for contributions to programs designed to counsel and train school dropouts, and for other purposes.](https://openamerica.io/bill/101-HR-815/)
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