A bill to amend the Internal Revenue Code of 1954 to allow a deduction of not more than $1,500 for amounts paid or incurred for maintaining a household a member of which is a dependent of the taxpayer who has attained the age of 65.

referredUnited States· United States Congress· EN

Introduced

19 March 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow an income tax deduction for individuals who maintain a household in which a dependent age 65 has resided for more than one-half of the taxable year. Limits the amount of the deduction to $1,500 for a taxable year.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 19 March 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/3075
Open data entity: https://api.congress.gov/v3/bill/96/hr/3075