United States · Bill · S
S. 615 (97th)
A bill to amend the Internal Revenue Code of 1954 to provide a credit for television subtitle equipment used by hearing-impaired individuals.
Introduced
3 March 1981
Last action
—
Status
Committee on Finance requested executive comment from OMB; Treasury Department.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to provide a refundable income tax credit equal to fifty percent of the cost of television subtitle equipment used by the hearing-impaired. Provides that the credit shall not exceed $250 and is unavailable to taxpayers whose adjusted gross income exceeds $15,000.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 3 March 1981
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/615
- Open data entity: https://api.congress.gov/v3/bill/97/s/615