A bill to amend the Internal Revenue Code of 1954 to eliminate the adjusted gross income limitation for the credit for the elderly and the joint return requirement.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide the same credit for the elderly to each eligible individual regardless of marital status. Replaces the adjusted gross income limitations for such individuals with a $2,500 earned income limitation for each eligible individual. Eliminates the joint filing requirement for married persons receiving the credit.…