A bill to amend the Internal Revenue Code of 1954 to provide that in the case of individuals who have attained age 65 a declaration of estimated tax shall not be required, and no penalty shall be imposed, where the amount involved is under $500.

Summary

Amends the Internal Revenue Code to exempt individuals age 65 and older from the declaration of estimated tax requirement. Absolves such individuals from a penalty for underpayment of estimated tax if the amount of such tax is less than $500.

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

Timeline

1. 25 January 1982

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 25 January 1982

   Introduced

   Introduced in House

   Source: IntroReferral

3. 25 January 1982

   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 · 25 January 1982

  Open at official source

Sponsors

• Rep. Ritter, Don [R-PA-15] · R · Sponsor
• Rep. Roe, Robert A. [D-NJ-8] · D · Sponsor
• Rep. Gingrich, Newt [R-GA-6] · R · Sponsor
• Rep. Bafalis, L. A. (Skip) [R-FL-10] · R · Sponsor
• Rep. Lent, Norman F. [R-NY-4] · R · Sponsor
• Rescom. Corrada, Baltasar [I-PR-At Large] · I · Sponsor
• Rep. Kildee, Dale E. [D-MI-7] · D · Sponsor
• Rep. Wolf, Frank R. [R-VA-10] · R · Sponsor
• Rep. Yatron, Gus [D-PA-6] · D · Sponsor
• Rep. Morrison, Sid [R-WA-4] · R · Sponsor
• Rep. Roberts, Clint [R-SD-2] · R · Sponsor
• Rep. Bailey, Donald A. [D-PA-21] · D · Sponsor
• Rep. Corcoran, Tom [R-IL-14] · R · Sponsor
• Rep. Ratchford, William R. [D-CT-5] · D · Sponsor
• · hswm00 · Standing

Related records

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