A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer supporting a dependent who is mentally retarded.

referredUnited States· United States Congress· EN

Introduced

23 February 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide an additional personal exemption for each of the taxpayer's dependents who suffers from a medically demonstrable mental defect which prevents him from engaging in the mental activity normal to his age group, or in remunerative employment.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 23 February 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/3935
Open data entity: https://api.congress.gov/v3/bill/95/hr/3935