A bill to amend the Internal Revenue Code of 1954 to provide that income received by handicapped individuals from activities at certain sheltered workshops shall not be taken into account in determining the allowance for a personal exemption with respect to such individual.

referredUnited States· United States Congress· EN

Introduced

25 January 1983

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that income attributable to services performed by a handicapped dependent at a sheltered workshop shall not be taken into account for purposes of determining allowable personal tax exemptions.

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Documents

1 official file

Introduced in House
summary · EN · 25 January 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/house-bill/818
Open data entity: https://api.congress.gov/v3/bill/98/hr/818