HR 2361 · 97th Congress · Taxation
Tax Credit for the Care of the Elderly Act of 1981
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1981-03-09)
Plain Language Summary
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Tax Credit for the Care of the Elderly Act of 1981 - Amends the Internal Revenue Code to allow individual taxpayers who maintain a household which includes a relative of the taxpayer who has attained age 65 a refundable income tax credit of $400 for the taxable year. Requires that the taxpayer's household constitute the principal place of residence for the aged relative for more than half of the taxable year.…
Summarized by Claude AI · Non-partisan · For informational purposes only