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

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 handicapped. Defines "handicapped" as a physical or mental impairment of a permanent nature which constitutes a substantial handicap to employment or education.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 5 January 1981

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 5 January 1981

   Introduced

   Introduced in House

   Source: IntroReferral

3. 5 January 1981

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 5 January 1981

  Open at official source

Sponsors

• Rep. Roe, Robert A. [D-NJ-8] · D · Sponsor
• Rep. Mollohan, Robert H. [D-WV-1] · D · Sponsor
• Rep. Corcoran, Tom [R-IL-14] · R · Cosponsor
• · hswm00 · Standing

Related records

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