United States · Bill · HR
H.R. 1688 (95th)
A bill to amend section 2 of the Internal Revenue Code of 1954 (relating to definitions of surviving spouse and head of household).
Introduced
11 January 1977
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Redefines "surviving spouse" and "head of household" under the Internal Revenue Code to include otherwise qualified individuals who maintain households for dependent family members other than at their own homes. Extends the new definitions retroactively to taxable years beginning after 1968, with a provision for refunds or credits of resulting overpayments.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 11 January 1977
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/house-bill/1688
- Open data entity: https://api.congress.gov/v3/bill/95/hr/1688