HR 11772 · 95th Congress · Income tax
A bill to amend the Internal Revenue Code of 1954 to provide that an unmarried individual shall be treated as a head of a household if the individual maintains a household for a child of such individual, without regard to whether such household is the home of such individual.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1978-03-22)
Plain Language Summary
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Amends the Internal Revenue Code to expand the class of individuals taxed as "heads of households" to include persons maintaining separate households for their dependent children.…
Summarized by Claude AI · Non-partisan · For informational purposes only