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United States · Bill · HR

H.R. 8099 (96th)

Handicapped Financial Security Tax Act of 1980

referredUnited States· United States Congress· EN

Introduced

10 September 1980

Last action

10 September 1980 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Harris, Herbert E., II [D-VA-8], Rep. Bedell, Berkley W. [D-IA-6], Rep. Conyers, John, Jr. [D-MI-13], Rescom. Corrada, Baltasar [I-PR-At Large], Rep. Downey, Thomas J. [D-NY-2], Rep. Edwards, Don [D-CA-10], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Goldwater, Barry, Jr. [R-CA-20], Rep. Hinson, Jon C. [R-MS-4], Rep. Horton, Frank J. [R-NY-29], Rep. Kindness, Thomas N. [R-OH-8], Rep. Maguire, Andrew [D-NJ-7], Rep. Marriott, David Daniel [R-UT-2], Rep. Mavroules, Nicholas [D-MA-6], Rep. Mazzoli, Romano L. [D-KY-3], Rep. Miller, George [D-CA-11], Rep. Mineta, Norman Y. [D-CA-15], Rep. Mitchell, Parren J. [D-MD-7], Rep. Mollohan, Robert H. [D-WV-1], Rep. Oakar, Mary Rose [D-OH-20], Rep. Patterson, Jerry M. [D-CA-38], Rep. Pursell, Carl D. [R-MI-2], Rep. Richmond, Frederick W. [D-NY-14], Rep. Roe, Robert A. [D-NJ-8], Rep. Scheuer, James H. [D-NY-8], Rep. Winn, Larry, Jr. [R-KS-3], Rep. Young, Robert A. [D-MO-2], Rep. Solarz, Stephen J. [D-NY-13], Rep. Minish, Joseph G. [D-NJ-11]

Subjects

Taxation

Source updated

2 September 2025

Taxation

Official sourceView documentsShare

Summary

Handicapped Financial Security Tax Act of 1980 - Amends the Internal Revenue Code to allow individual taxpayers an income tax deduction for cash contributions to a handicapped dependent support fund. Limits the dollar amount of such deduction to $3,000 in calendar year 1980 with inflation adjustments to such amount in succeeding taxable years. Defines "handicapped dependent support fund" as an irrevocable trust created for the exclusive benefit of a dependent of a taxpayer who is a handicapped individual. Sets forth requirements for the establishment and operation of the trust fund. Exempts handicapped dependent support trusts from income taxation.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 10 September 1980

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 10 September 1980

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 10 September 1980

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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