HR 5303 · 95th Congress · Housing and Community Development
A bill to amend the Internal Revenue Code of 1954 to provide a tax credit or deduction to individuals who maintain within their homes a dependent aged 65 or older.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1977-03-22)
Plain Language Summary
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Amends the Internal Revenue Code to allow taxpayers maintaining households to elect either a $250 income tax credit or a $1,000 deduction for each dependent aged 65 or over who resides in their homes.…
Summarized by Claude AI · Non-partisan · For informational purposes only