S 1434 · 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.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1973-04-02)
Plain Language Summary
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Provides that children's benefits received by an individual under the Social Security Act shall be disregarded in determining whether that individual is a dependent of a taxpayer under the Internal Revenue Code. (Amends 26 U.S.C. 152)…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
14 Democrats6 Republicans