United States · Bill · S
S. 1480 (97th)
A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of foster children as dependents of taxpayers.
Introduced
14 July 1981
Last action
—
Status
Committee on Finance requested executive comment from OMB; Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to treat foster children who reside in the taxpayer's household for at least 270 days during the calendar year as dependents for purposes of the personal tax exemption.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 14 July 1981
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1480
- Open data entity: https://api.congress.gov/v3/bill/97/s/1480