HR 1982 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer, spouse, or dependent who is mentally retarded.

Introduced 1973-01-15· Sponsored by Rep. Ashley, Thomas L. [D-OH-9]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-01-15)

Plain Language Summary

[AI summary unavailable — showing source text] Allows an additional tax exemption of $750 under the Internal Revenue Code for a taxpayer, spouse, or dependent who is mentally retarded. Defines the term "mentally retarded" as used in this Act. (Adds 28 U.S.C. 151(f); Amends 26 U.S.C. 3402(f)(1))…

Summarized by Claude AI · Non-partisan · For informational purposes only