A bill to amend the Internal Revenue Code of 1954 to provide an income tax credit for expenses incurred by an individual taxpayer for the purchase of television subtitle equipment to be used by a hearing-impaired individual.

Summary

Amends the Internal Revenue Code to allow an income tax credit in an amount equal to 50 percent of expenses incurred for the purchase and installation of television subtitle equipment to be used by a hearing-impaired individual. Limits the amount of such credit to $250 ($125 in the case of a married individual filing a separate return).

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

Timeline

1. 25 June 1985

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 25 June 1985

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 28 June 1985

   Committee

   Committee on Finance requested executive comment from OMB, Treasury Department.

   Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 25 June 1985

  Open at official source

Sponsors

• Sen. Leahy, Patrick J. [D-VT] · D · Sponsor
• Sen. Gore, Albert, Jr. [D-TN] · D · Sponsor
• Sen. Stevens, Ted [R-AK] · R · Sponsor
• Sen. Simon, Paul [D-IL] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to provide an income tax credit for expenses incurred by an individual taxpayer for the purchase of television subtitle equipment to be used by a hearing-impaired individual.