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.

openUnited States· United States Congress· EN

Introduced

26 July 1984

Last action

—

Status

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

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).

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Documents

1 official file

Introduced in Senate
summary · EN · 26 July 1984
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/2869
Open data entity: https://api.congress.gov/v3/bill/98/s/2869