HR 813 · 94th Congress · Taxation

A bill to amend section 37 of the Internal Revenue Code of 1954 to make the tax treatment of retirement income comparable to that of social security income.

Introduced 1975-01-14· Sponsored by Rep. Perkins, Carl Dewey [D-KY-7]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1975-01-14)

Plain Language Summary

[AI summary unavailable — showing source text] Revises the credit against tax for retirement income for the elderly under the Internal Revenue Code and coordinates it with the maximum social security retirement benefits. Provides that this Act is to become effective for taxable years beginning after December 31, 1972. (Amends 26 U.S.C. 37)…

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