HR 8454 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide that the personal exemption allowed a taxpayer for a dependent shall be available without regard to the dependent's income in the case of a dependent who is over 65 (the same as in the case of a dependent who is a child under 19).

Introduced 1973-06-06· Sponsored by Rep. Biaggi, Mario [D-NY-10]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-06-06)

Plain Language Summary

[AI summary unavailable — showing source text] Provides under the Internal Revenue Code of 1954, that the personal exemption allowed a taxpayer for a dependent shall be available without regard to the dependent's income in the case of a dependent who is over 65. (Adds 151 (e) (1) (C)).…

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

Cosponsors (1)

1 Republican