HR 6997 · 96th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to permit an individual to be claimed as a dependent without regard to the gross income of the individual.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1980-04-01)
Plain Language Summary
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Amends the Internal Revenue Code to allow a personal exemption deduction for a dependent without regard to: (1) such dependent's gross income; or (2) whether the dependent, if a child, is under age 19 or a student.…
Summarized by Claude AI · Non-partisan · For informational purposes only