United States · Bill · S
S. 336 (96th)
A bill to amend the Internal Revenue Code of 1954.
Introduced
5 February 1979
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 June 2021
Summary
Amends the Internal Revenue Code to allow certain married individuals, who do not file a single joint return with their spouses, to elect the same tax rates currently applicable to unmarried individuals (other than surviving spouses and heads of households), without regard to any community property laws. Entitles any married individual making such an election to claim the income tax credit for dependent care services paid for under specified circumstances, even though such individual did not contribute over half of the support of the dependent concerned.
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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 · 5 February 1979
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/96th-congress/senate-bill/336
- Open data entity: https://api.congress.gov/v3/bill/96/s/336