A bill to amend the Internal Revenue Code of 1954 to exclude from gross income retirement benefits received by certain retired individuals who have attained age 65.

referredUnited States· United States Congress· EN

Introduced

4 February 1982

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to exclude from gross income certain retirement benefits to the extent that such benefits do not exceed the maximum social security benefit. Reduces such exclusion by the amount of social security benefits received. Limits eligibility for such exclusion to taxpayers who are age 65 or over and who receive retirement benefits which exceed one-half of their adjusted gross income for the year.

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Documents

1 official file

Introduced in House
summary · EN · 4 February 1982
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/5464
Open data entity: https://api.congress.gov/v3/bill/97/hr/5464