CARSON <CRN> CITES IMPACT OF TAX REFORM ACT Carson Pirie Scott and Co said the Tax Reform Act of 1986, which repealed investment tax credits, had a negative impact of 22 cts a share on earnings for the year ended January 31. Earlier, Carson reported yearly per-share earnings of 1.83 dlrs, down from 1.86 dlrs a year ago. Average shares increased to 10.2 mln from 9.9 mln a year earlier. Sales gained to 1.41 billion dlrs from 1.30 billion dlrs. Carson said it was "extremely optimistic about improved profit performance in 1987." It said in the first half of 1987 it hopes to reduce seasonal-type losses sustained in the 1986 first and second quarters. The company said that in early April its Oak Brook Hills Hotel and Conference Center in suburban Chicago will open under its management. Provisions for startup expenses have been made, it added.