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  <summary>	3/31/2008--Introduced.&lt;br/&gt;Amends the Internal Revenue Code to allow a tax credit for investment in qualified reclamation property. Defines &amp;quot;qualified reclamation property&amp;quot; as tangible depreciable recycling or remanufacturing property with a useful life of at least five years. Limits the amount of such credit to 20% of the basis (not exceeding $10 million) of qualified reclamation property placed in service during a taxable year. </summary>
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      <title>To amend the Internal Revenue Code of 1986 to allow a credit against income tax for recycling or remanufacturing equipment.</title>
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