To amend the Internal Revenue Code of 1986 to increase the amount of the exemption for dependent children under age 18 to $3,500, and for other purposes.

Summary

Amends the Internal Revenue Code to increase the personal exemption for a dependent child who has not attained age 18 from $2,000 to $3,500. Provides for rounding inflation adjustments to tax tables to the nearest multiple of $10 (currently rounded to the next lowest multiple of $50).

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 5 January 1993

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• Introduced in House (PDF)

  Introduced in House · EN · 5 January 1993

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 5 January 1993

  Open at official source

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