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United States · Bill · HR

H.R. 965 (98th)

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.

referredUnited States· United States Congress· EN

Introduced

26 January 1983

Last action

26 January 1983 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Fiedler, Bobbi [R-CA-21], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Crockett, George W., Jr. [D-MI-13], Rep. Duncan, John J. [R-TN-2], Rep. Stokes, Louis [D-OH-11], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Eckart, Dennis E. [D-OH-11], Rep. Garcia, Robert [D-NY-18], Del. Sunia, Foto I. F. [D-AS-At Large], Rep. McCollum, Bill [R-FL-8], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Vandergriff, Tommy J. [D-TX-26], Rep. Gray, William H., III [D-PA-2], Rep. Rudd, Eldon D. [R-AZ-4], Rep. Chappie, Eugene A. [R-CA-2], Rep. Washington, Harold [D-IL-1], Rep. Pashayan, Charles, Jr. [R-CA-17], Rep. Mitchell, Parren J. [D-MD-7], Rep. Collins, Cardiss [D-IL-7], Rep. Bedell, Berkley W. [D-IA-6], Rep. Hertel, Dennis M. [D-MI-14], Rep. Feighan, Edward F. [D-OH-19], Sen. DeWine, Mike [R-OH], Rep. Dwyer, Bernard J. [D-NJ-6], Rep. Daub, Hal [R-NE-2], Rep. Kogovsek, Ray [D-CO-3], Rep. Holt, Marjorie S. [R-MD-4], Rep. Hyde, Henry J. [R-IL-6], Rep. Gingrich, Newt [R-GA-6], Rep. Porter, John Edward [R-IL-10], Rep. Berman, Howard L. [D-CA-28], Rep. Livingston, Bob [R-LA-1], Rep. McGrath, Raymond J. [R-NY-5], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. McCandless, Alfred A. (Al) [R-CA-44], Del. Won Pat, Antonio B. [D-GU-At Large], Rep. Kindness, Thomas N. [R-OH-8], Rep. Whitehurst, G. William [R-VA-2], Rep. Martin, Lynn M. [R-IL-16], Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. Siljander, Mark D. [R-MI-4], Rep. Bateman, Herbert H. [R-VA-1], Sen. Boxer, Barbara [D-CA], Rep. Edgar, Robert W. [D-PA-7], Rep. Neal, Stephen L. [D-NC-5], Sen. Simon, Paul [D-IL]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow a refundable 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.

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

Timeline

  1. 26 January 1983

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 26 January 1983

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 26 January 1983

    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

Leesvertaling

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Sponsors

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Sources

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