A bill to amend the Internal Revenue Code of 1954 to provide that the personal exemption allowed to a taxpayer for a dependent shall be available without regard to the dependent's income in the case of a dependent who is over 65 (the same as in the case of a dependent who is a child under 19).

Summary

Provides under the Internal Revenue Code of 1954, that the personal exemption allowed a taxpayer for a dependent shall be available without regard to the dependent's income in the case of a dependent who is over 65. (Adds 151 (e) (1) (C)).

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 15 January 1973

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 15 January 1973

   Introduced

   Introduced in House

   Source: IntroReferral

3. 15 January 1973

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 15 January 1973

  Open at official source

Sponsors

• Rep. Roybal, Edward R. [D-CA-25] · D · Sponsor
• · hswm00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to provide that the personal exemption allowed a taxpayer for a dependent's income in the case of a dependent shall be available without regard to the dependent who is over 65 (the same as in the case of a dependent who is a child under 19).