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.
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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.)
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text
Cite this page
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/
"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/.
H.R. 815, 101st Cong. (2026), https://openamerica.io/bill/101-HR-815/.
[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/)