S 138 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to revise the provisions relating to property exempt from seizure for collection of taxes.

Introduced 1975-01-15· Sponsored by Sen. Montoya, Joseph M. [D-NM]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1975-01-15)

Plain Language Summary

[AI summary unavailable — showing source text] Revises the provisions of the Internal Revenue Code of 1954 relating to property exempt from seizure for collection of taxes to provide an exemption from levy for a specific amount of income based on the number of the taxpayer's dependents. Provides for an annual cost of living increase in such exemption.…

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

Cosponsors (4)

4 Republicans