H.R. 5303 — A bill to amend the Internal Revenue Code of 1954 to provide a tax credit or deduction to individuals who maintain within their homes a dependent aged 65 or older.

Summary

Amends the Internal Revenue Code to allow taxpayers maintaining households to elect either a $250 income tax credit or a $1,000 deduction for each dependent aged 65 or over who resides in their homes.

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Related Legislation

S. 1014A bill to amend the Internal Revenue Code of 1954 to provide a tax credit or deduction to individuals who maintain within their homes a dependent aged 65 or older.
1977-03-17Referred to Senate Committee on Finance.
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Legislative Actions

1977-03-22
Introduced in House
1977-03-22
Introduced in House
1977-03-22
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to provide a tax credit or deduction to individuals who maintain within their homes a dependent aged 65 or older.

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