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United States · Bill · HR

H.R. 10907 (94th)

A bill to amend the Internal Revenue Code of 1954 to allow a deduction to individuals with permanently handicapped children for amounts contributed to a trust fund which is to be used for the care and support of such child.

referredUnited States· United States Congress· EN

Introduced

1 December 1975

Last action

1 December 1975 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Harrington, Michael J. [D-MA-6], Rep. Anderson, Glenn M. [D-CA-32], Rep. Badillo, Herman [D-NY-21], Rep. Beard, Edward [D-RI-2], Rep. Brodhead, William [D-MI-17], Rep. Burke, Yvonne B. [D-CA-28], Rep. Collins, Cardiss [D-IL-7], Del. de Lugo, Ron [D-VI-At Large], Rep. Edgar, Robert W. [D-PA-7], Rep. Eilberg, Joshua [D-PA-4], Rep. Ford, Harold E. [D-TN-9], Rep. Hawkins, Augustus F. [D-CA-29], Rep. Hechler, Ken [D-WV-4], Rep. Helstoski, Henry [D-NJ-9], Rep. Miller, George [D-CA-11], Rep. Mitchell, Parren J. [D-MD-7], Rep. Moakley, John Joseph [D-MA-9], Rep. Moorhead, Carlos J. [R-CA-22], Rep. Nix, Robert N. C. [D-PA-2], Rep. Pattison, Edward W. [D-NY-29], Rep. Santini, James D. [D-NV-98], Rep. Treen, David C. [R-LA-3], Rep. Whitehurst, G. William [R-VA-2], Rep. Wolff, Lester L. [D-NY-6], Rep. Zeferetti, Leo C. [D-NY-15]

Subjects

Taxation

Source updated

1 August 2024

Taxation

Official sourceView documentsShare

Summary

Authorizes a deduction, under the Internal Revenue Code, to individuals with permanently handicapped children for amounts contributed to a trust fund which is to be used for the care and support of such child. Limits such deduction to the lesser of 10 percent of the adjusted gross income of the taxpayer, or $5000 in the case of a joint return. Specifies the type of trust which may meet the conditions of this Act. Defines terms used in this Act.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 1 December 1975

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 1 December 1975

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 1 December 1975

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

Sources

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