HR 584 · 96th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to exempt from Federal income taxation a trust established by a taxpayer for the purpose of providing care for certain mentally incompetent relatives of the taxpayer.

Introduced 1979-01-15· Sponsored by Rep. Mitchell, Donald J. [R-NY-31]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1979-01-15)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exempt from taxation a trust established for the care of a mentally incompetent individual who is a dependent of the grantor.…

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