A bill to amend the Internal Revenue Code of 1986 to increase the amount of the exemption for dependent children under age 18 to $3,500, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

2 March 1993

Last action

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Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to increase the personal exemption for a dependent child who has not attained age 18 from $2,000 to $3,500. Provides for rounding inflation adjustments in tax tables to the nearest multiple of $10 (currently rounded to the next lowest multiple of $50).

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Documents

3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 2 March 1993
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Introduced in Senate (PDF)
Introduced in Senate · EN · 2 March 1993
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Introduced in Senate
summary · EN · 2 March 1993
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Sources

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Official source: https://www.congress.gov/bill/103rd-congress/senate-bill/474
Open data entity: https://api.congress.gov/v3/bill/103/s/474