A bill to amend the Internal Revenue Code of 1954 to disregard children's benefits received by an individual under the Social Security Act in determining whether that individual is a dependent of a taxpayer.

referredUnited States· United States Congress· EN

Introduced

2 April 1973

Last action

2 April 1973 · Introduced

Status

Referred to Senate Committee on Finance.

Sponsors

Sen. Roth Jr., William V. [R-DE], Sen. Humphrey, Hubert H. [D-MN], Sen. Beall, J. Glenn, Jr. [R-MD], Sen. Bible, Alan [D-NV], Sen. Biden, Joseph R., Jr. [D-DE], Sen. Brock, Bill [R-TN], Sen. Burdick, Quentin N. [D-ND], Sen. Cook, Marlow W. [R-KY], Sen. Domenici, Pete V. [R-NM], Sen. Hart, Philip A. [D-MI], Sen. Hathaway, William D. [D-ME], Sen. Hughes, Harold E. [D-IA], Sen. Inouye, Daniel K. [D-HI], Sen. Mondale, Walter F. [D-MN], Sen. Moss, Frank E. [D-UT], Sen. Pastore, John O. [D-RI], Sen. Scott, Hugh [R-PA], Sen. Stevenson, Adlai E., III [D-IL], Sen. Thurmond, Strom [R-SC], Sen. Tunney, John V. [D-CA], Sen. Williams, Harrison A., Jr. [D-NJ], Sen. Young, Milton R. [R-ND], Sen. Pell, Claiborne [D-RI], Sen. Randolph, Jennings [D-WV]

Subjects

Taxation

Source updated

1 August 2024

Taxation

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Summary

Provides that children's benefits received by an individual under the Social Security Act shall be disregarded in determining whether that individual is a dependent of a taxpayer under the Internal Revenue Code. (Amends 26 U.S.C. 152)

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

Timeline

2 April 1973
Introduced
Referred to Senate Committee on Finance.
Source: IntroReferral
2 April 1973
Introduced
Introduced in Senate
Source: IntroReferral

Votes

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Versions

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Documents

1 official file

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Introduced in Senate
summary · EN · 2 April 1973
Open at official source

Related records

related to → A bill to amend the Internal Revenue Code of 1954 to disregard children's benefits received by an individual under the Social Security Act in determining whether that individual is a dependent of a taxpayer.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/1434
Open data entity: https://api.congress.gov/v3/bill/93/s/1434
us · 93-s-1434 · source updated 1 August 2024