PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 2361 (97th)

Tax Credit for the Care of the Elderly Act of 1981

referredUnited States· United States Congress· EN

Introduced

9 March 1981

Last action

9 March 1981 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Corcoran, Tom [R-IL-14], Rep. Hance, Kent R. [D-TX-19]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Summary

Tax Credit for the Care of the Elderly Act of 1981 - Amends the Internal Revenue Code to allow individual taxpayers who maintain a household which includes a relative of the taxpayer who has attained age 65 a refundable income tax credit of $400 for the taxable year. Requires that the taxpayer's household constitute the principal place of residence for the aged relative for more than half of the taxable year.

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

Timeline

  1. 9 March 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 9 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 9 March 1981

    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

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.