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United States · Bill · S

S. 1434 (93rd)

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

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

1 August 2024

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)

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Documents

1 official file

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Sources

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