A bill to amend the Internal Revenue Code of 1954 to provide that in the case of a dependent 62 or more years of age the support test shall be satisfied if the taxpayer contributes $1,500 or more to the support of such dependent.

referredUnited States· United States Congress· EN

Introduced

14 January 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that in the case of a dependent 62 or more years of age the support test shall be satisfied if the taxpayer contributes $1,500 or more to the support of such dependent for purposes of claiming a tax exemption under the Internal Revenue Code.

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Documents

1 official file

Introduced in House
summary · EN · 14 January 1975
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/579
Open data entity: https://api.congress.gov/v3/bill/94/hr/579