HR 1443 · 93th Congress · Taxation
A bill to amend the Internal Revenue Code to 1954 to authorize a deduction from gross income for certain contributions to the support of an aged parent or divorced mother who is not gainfully employed.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1973-01-06)
Plain Language Summary
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Allows an income tax deduction, not to exceed $600 per taxable year, under the Internal Revenue Code for contributions to the support of an aged parent or divorced mother who is not gainfully employed and has attained age 65. (Amends 26 U.S.C. 218)…
Summarized by Claude AI · Non-partisan · For informational purposes only