HR 7334 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to disregard children's benefits received by an individual under the Social Security Act in determining whether that individual is a dependent of a taxpayer.

Introduced 1973-04-30· Sponsored by Rep. Biester, Edward G., Jr. [R-PA-8]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-04-30)

Plain Language Summary

[AI summary unavailable — showing source text] Disregards children's benefits received by an individual under the Social Security Act in determining whether that individual is a dependent of a taxpayer for purposes of the Internal Revenue Code. (Adds 26 U.S.C. 152(f))…

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