A bill to amend the Internal Revenue Code of 1954 to provide a tax credit or deduction to individuals who maintain within their homes a dependent aged 65 or older.

referredUnited States· United States Congress· EN

Introduced

22 March 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow taxpayers maintaining households to elect either a $250 income tax credit or a $1,000 deduction for each dependent aged 65 or over who resides in their homes.

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Documents

1 official file

Introduced in House
summary · EN · 22 March 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/5303
Open data entity: https://api.congress.gov/v3/bill/95/hr/5303