HR 7451 · 96th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption where a taxpayer, his spouse, or any dependent of the taxpayer is handicapped.

Introduced 1980-05-28· Sponsored by Rep. Roe, Robert A. [D-NJ-8]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1980-05-28)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide an additional $750 personal tax exemption for a taxpayer, his spouse, or a dependent who is handicapped. Defines "handicapped" as a physical or mental impairment of a permanent nature which constitutes a substantial handicap to employment or education.…

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