United States · Bill · S
S. 90 (98th)
A bill to amend the Internal Revenue Code of 1954 to allow the taxpayer the choice of a tax credit or a deduction for each household which includes a dependent person who is at least sixty-five years old.
Introduced
26 January 1983
Last action
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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 allow a taxpayer to elect either an income tax credit of $250 or an income tax deduction of $1,000 for maintaining a household which includes as a member a dependent age 65 or over.
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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 · 26 January 1983
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/98th-congress/senate-bill/90
- Open data entity: https://api.congress.gov/v3/bill/98/s/90