To amend the Internal Revenue Code of 1986 to provide that an unmarried individual who maintains a household shall be considered a head of household, without regard to whether the individual has a dependent who is a member of the household.

Summary

Amends the Internal Revenue Code to revise conditions under which an unmarried individual who maintains a household during the taxable year will be treated as a head of household for income tax purposes, eliminating requirements that the household constitute the principal abode of a child or handicapped dependent for at least half the year.

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Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 4 January 1989

  Open at official source

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