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

3 January 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides, under the Internal Revenue Code, that in the case of a dependent 62 or more years of age the support test for the purpose of an income tax exemption shall be satisfied if the taxpayer contributes $1,500 or more to the support of such dependent. (Amends 26 U.S.C. 152)

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Documents

1 official file

Introduced in House
summary · EN · 3 January 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/699
Open data entity: https://api.congress.gov/v3/bill/93/hr/699