To amend the Internal Revenue Code of 1986 to provide a credit to individuals for legal expenses paid with respect to establishing guardianship of a disabled individual.
Special Needs Tax Credit Act - Amends the Internal Revenue Code to allow an income-based tax credit, up to $5,000 in a taxable year, for legal expenses paid to establish a legal guardianship of a disabled individual.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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