S.1023: A bill to amend the Internal Revenue Code to provide a refundable credit for costs associated with Information Sharing and Analysis Organizations.

Amends the Internal Revenue Code to allow a refundable tax credit for qualified cybersecurity information sharing organization costs (defined as the sum of dues for membership in the organization, personnel participation costs, product and service costs directly related to the sharing of information with the oganization, and other amounts [not including amounts for travel] relating to participation in activities of the organization).

(Source: Library of Congress)