A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer, his spouse or his dependent, who is disabled.

Summary

Amends the Internal Revenue Code to provide an additional income tax exemption for each taxpayer, spouse, or dependent who has a serious mental or physical disability which can be expected to result in death or be of long-continued or indefinite duration, or who had a physical or mental disability which caused his death during the taxable year. Makes such provision applicable only for individuals who do not qualify for an exemption for blindness.

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Documents

1 official file

• Introduced in House

  summary · EN · 8 February 1977

  Open at official source

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