HR 12714 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide that for purposes of the personal exemption deduction a handicapped individual who is employed or receiving training as a sheltered workshop shall be treated the same as a student at an educational institution.

Introduced 1976-03-23· Sponsored by Rep. Hanley, James M. [D-NY-32]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1976-03-23)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a taxpayer to take a personal exemption for a dependent who is a handicapped individual participating in a sheltered workshop.…

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