A bill to provide that individuals who retired on disability before October 1, 1976, shall be entitled to the exclusion for disability payments under section 105(d)of the Internal Revenue Code of 1954 without regard to the income limitation in such section.

referredUnited States· United States Congress· EN

Introduced

13 January 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Tax Reform Act to provide an unlimited exclusion from gross income of disability payments received by persons who retired on or before October 1, 1976, and either retired on disability, or were entitled to retire on disability.

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Documents

1 official file

Introduced in House
summary · EN · 13 January 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/1826
Open data entity: https://api.congress.gov/v3/bill/95/hr/1826