A bill to amend the Internal Revenue Code of 1954 to provide that the special expenses incurred in maintaining a retarded or handicapped individual shall be allowable as a medical deduction without regard to the 3-percent floor.

referredUnited States· United States Congress· EN

Introduced

17 January 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow a medical deduction, without regard to the three percent floor, for those expenses paid for the medical care of the taxpayer, his spouse, or any dependent of the taxpayer, if that individual is mentally retarded or handicapped.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 17 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/1962
Open data entity: https://api.congress.gov/v3/bill/95/hr/1962