A bill to amend the Internal Revenue Code of 1954 to include surviving spouses without dependents within the definition of surviving spouse for purposes of determining the income tax imposed.

referredUnited States· United States Congress· EN

Introduced

22 January 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to eliminate the requirement that married individuals who survive their spouses maintain a household for a dependent child in order to qualify as a surviving spouse for purposes of the income tax rates allowed for such individuals.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 22 January 1979
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/1248
Open data entity: https://api.congress.gov/v3/bill/96/hr/1248