United States · Bill · HR
H.R. 1091 (97th)
Handicapped Financial Security Tax Act of 1981
Introduced
22 January 1981
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
29 August 2025
Summary
Handicapped Financial Security Tax Act of 1981 - Amends the Internal Revenue Code to allow individual taxpayers an income tax deduction for cash contributions to a handicapped dependent support fund. Limits the dollar amount of such deduction to $3,000 in calendar year 1980 with inflation adjustments to such amount in succeeding taxable years. Sets forth requirements for the establishment and operation of the trust fund. Exempts handicapped dependent support trusts from income taxation.
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 22 January 1981
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/house-bill/1091
- Open data entity: https://api.congress.gov/v3/bill/97/hr/1091