A bill to amend the Internal Revenue Code of 1954 to provide that in the case of a dependent 62 or more years of age the support test shall be satisfied if the taxpayer contributes $1,500 or more to the support of such dependent.

[AI summary unavailable — showing source text] Provides, under the Internal Revenue Code, that in the case of a dependent 62 or more years of age the support test for the purpose of an income tax exemption shall be satisfied if the taxpayer contributes $1,500 or more to the support of such dependent. (Amends 26 U.S.C. 152)…