HR 12071 · 95th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow individuals a refundable tax credit for amounts of wages and other compensation lost as a result of an emergency or major disaster.

Introduced 1978-04-12· Sponsored by Rep. St Germain, Fernand J. [D-RI-1]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1978-04-12)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow individuals a refundable income tax credit for the amount of wages and other earned income lost as a result of an "emergency" or "major disaster" as defined under the Disaster Relief Act of 1974.…

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