A bill to amend the Internal Revenue Code of 1954 to allow the deduction of an additional exemption amount for certain physically disabled taxpayers.

Summary

Amends the Internal Revenue Code to allow a deduction of an additional exemption amount for a taxpayer or the spouse of the taxpayer if the taxpayer or spouse is a paraplegic, a quadriplegic, a hemiplegic, an amputee, or a deaf person at the close of the taxpayer's taxable year. Requires the taxpayer to furnish proof of such condition in such form and manner, and at such times, as prescribed by regulations.

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Timeline

1. 6 January 1987

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 6 January 1987

   Introduced

   Introduced in House

   Source: IntroReferral

3. 6 January 1987

   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 · 6 January 1987

  Open at official source

Sponsors

• Rep. Carr, Bob [D-MI-8] · D · Sponsor
• Rep. Mrazek, Robert J. [D-NY-3] · D · Sponsor
• Rep. Bonior, David E. [D-MI-10] · D · Sponsor
• Rep. Coelho, Anthony Lee [D-CA-15] · D · Sponsor
• Rep. Kildee, Dale E. [D-MI-5] · D · Sponsor
• Rep. Smith, Lawrence [D-FL-16] · D · Sponsor
• Rep. Burton, Sala [D-CA-5] · D · Sponsor
• Rep. Scheuer, James H. [D-NY-8] · D · Sponsor
• Rep. Towns, Edolphus [D-NY-10] · D · Sponsor
• Rep. Howard, James J. [D-NJ-3] · D · Sponsor
• Rep. Bates, Jim [D-CA-44] · D · Sponsor
• Rep. Dornan, Robert K. [R-CA-46] · R · Sponsor
• Rep. Lagomarsino, Robert J. [R-CA-19] · R · Sponsor
• · hswm00 · Standing

Related records

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