A bill to amend the Internal Revenue Code of 1954 to authorize a deduction from gross income for certain contributions to the support of an aged parent or divorced mother who is not gainfully employed.

Allows an income tax deduction, not to exceed $600 per taxable year, under the Internal Revenue Code for contributions to the support of an aged parent or divorced mother who is not gainfully employed and has attained age 65. (Amends 26 U.S.C. 218)