A bill to amend the Internal Revenue Code of 1954 to provide that for purposes of the personal exemption deduction a handicapped individual who is employed or receiving training as a sheltered workshop shall be treated the same as a student at an educational institution.

referredUnited States· United States Congress· EN

Introduced

23 March 1976

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow a taxpayer to take a personal exemption for a dependent who is a handicapped individual participating in a sheltered workshop.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 23 March 1976
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/12714
Open data entity: https://api.congress.gov/v3/bill/94/hr/12714