legislation: 96-hr-8237
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
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| 96-hr-8237 | 96 | hr | 8237 | A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer or the spouse or any dependent of the taxpayer, who is disabled, and to allow a credit to certain disabled individuals for amounts paid for household services. | Taxation | 1980-09-30 | 1980-09-30 | Referred to House Committee on Ways and Means. | House | Rep. Shelby, Richard C. [D-AL-7] | AL | D | S000320 | 0 | Amends the Internal Revenue Code to provide an additional $1,000 personal tax exemption for a taxpayer, spouse, or a dependent who is disabled. Defines "disabled individual" as one who has a physical or mental impairment which substantially limits one or more of such individual's major life activities and which can be expected to be fatal or has lasted or will last continuously for at least 12 months. Requires proof of such disability before a taxpayer may be considered disabled. Disallows the additional exemption if the taxpayer or spouse already receives an extra exemption due to blindness. Allows an income tax credit for day care expenses incurred with respect to a disabled individual who is not claimed as a dependent by any other taxpayer. | 2024-02-07T16:32:33Z |