A bill to amend the Internal Revenue Code of 1954 to provide a refundable tax credit for taxpayers who maintain households which include elderly persons who are determined by a physician to be disabled.

Summary

Amends the Internal Revenue Code to allow an income tax credit to any individual who maintains a household which includes one or more elderly qualified persons. Sets the amount of such credit at $1,000 for each such elderly person living in the household. Limits the aggregate amount creditable to $2,000 on any return for the taxable year. Defines "qualified elderly person" as any individual who: (1) has attained age 65; (2) has an impairment which, as determined by a physician, renders such individual physically or mentally incapable of caring for himself and has lasted or is expected to last six months or longer; and (3) has as a principal place of abode for more than half of the taxable year the home of the taxpayer.

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Timeline

1. 13 August 1982

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 13 August 1982

   Introduced

   Introduced in House

   Source: IntroReferral

3. 13 August 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 · 13 August 1982

  Open at official source

Sponsors

• Rep. Fiedler, Bobbi [R-CA-21] · R · Sponsor
• Rep. Lagomarsino, Robert J. [R-CA-19] · R · Sponsor
• Rep. Santini, James D. [D-NV-98] · D · Sponsor
• Rep. Porter, John Edward [R-IL-10] · R · Cosponsor
• Rep. Forsythe, Edwin B. [R-NJ-6] · R · Cosponsor
• Rep. Dougherty, Charles F. [R-PA-4] · R · Cosponsor
• Rep. Tauke, Thomas Joseph [R-IA-2] · R · Cosponsor
• Rep. Holt, Marjorie S. [R-MD-4] · R · Cosponsor
• Rep. Mottl, Ronald M. [D-OH-23] · D · Cosponsor
• Rep. Conyers, John, Jr. [D-MI-13] · D · Cosponsor
• Rep. DeNardis, Lawrence J. [R-CT-3] · R · Cosponsor
• Rep. Dwyer, Bernard J. [D-NJ-6] · D · Cosponsor
• Rep. Gingrich, Newt [R-GA-6] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1954 to provide a refundable tax credit for taxpayers who maintain households which include elderly persons who are determined by a physician to be disabled.