HR 1302 · 98th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to provide that in the case of individuals who have attained age sixty-five no estimated tax penalty shall be imposed where the amount involved is under $500.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1983-02-07)
Plain Language Summary
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Amends the Internal Revenue Code to provide that in the case of individuals who have attained the age of 65 no estimated tax penalty shall be imposed where the amount of tax liability is less than $500.…
Summarized by Claude AI · Non-partisan · For informational purposes only