United States · Bill · S
S. 979 (105th)
A bill to provide a tax credit to families with elderly family members living in the family home.
Introduced
27 June 1997
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to allow a tax credit to a taxpayer for any individual who: (1) is a father, mother, stepfather, or stepmother of the taxpayer or of the taxpayer's current or former spouse (or an ancestor of such individuals); (2) is at least 65 years old; and (3) has the taxpayer's home as the individual's principal residence for more than half of the year.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 27 June 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 27 June 1997
Introduced in Senate
summary · EN · 27 June 1997
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/979
- Open data entity: https://api.congress.gov/v3/bill/105/s/979