To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty for senior citizens in the standard deduction and the tax on social security benefits and to amend title II of the Social Security Act to increase the exempt amount under the retirement test for individuals who have attained retirement age.
Senior Citizens' Tax Fairness Act of 1990 - Amends the Internal Revenue Code to increase the standard deduction available to spouses who have attained age 65 and the base amount of income and social security benefits they must have before being subject to a tax on such benefits.
Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to increase the amount of monthly income which an individual who has attained retirement age may earn in 1991 without incurring a reduction in benefits.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Referred to the Subcommittee on Social Security.
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