A bill to amend the Internal Revenue Code of 1954 to exempt from taxation difficulty of care payments made to a taxpayer for the care of a handicapped foster child.

referredUnited States· United States Congress· EN

Introduced

27 July 1982

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to exclude from gross income difficulty of care payments made to a taxpayer for care of a handicapped foster child. Waives the statute of limitations for refunds or credits for overpayments of tax resulting from such exclusion.

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Documents

1 official file

Introduced in House
summary · EN · 27 July 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/6876
Open data entity: https://api.congress.gov/v3/bill/97/hr/6876