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

Summary

Amends the Internal Revenue Code to provide an additional $1,000 personal tax exemption for a taxpayer, his spouse, or a dependent who is disabled. Defines "disability" as an inability to engage in any substantial gainful activity due to a physical or mental impairment which has lasted or will last continuously for at least 12 months. Disallows the additional exemption if the taxpayer or his spouse already receives an extra exemption due to blindness.

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Documents

1 official file

• Introduced in House

  summary · EN · 5 April 1979

  Open at official source

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