S 687 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide an additional personal exemption for the taxpayer, the taxpayer's additional spouse, or a dependent, who has a disability requiring the use of a wheelchair.

Introduced 1981-03-12· Sponsored by Sen. Heflin, Howell [D-AL]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Committee on Finance requested executive comment from OMB; Treasury Department.(1981-03-17)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide an additional $1,000 personal tax exemption for a taxpayer, the taxpayer's spouse, or a dependent who has a disability requiring the use of a wheelchair.…

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