A bill to amend the Internal Revenue Code of 1954 to provide an additional personal exemption for certain elderly individuals whose spouses have died.

referredUnited States· United States Congress· EN

Introduced

4 January 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide a $750 personal exemption for taxpayers between 60 and 65 years of age, and a $500 exemption for taxpayers over the age of 65, where the taxpayer's spouse has died since the taxpayer attained the age of 55, and the taxpayer has not since married.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 4 January 1977
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/254
Open data entity: https://api.congress.gov/v3/bill/95/hr/254