A bill to amend the Internal Revenue Code of 1954 to provide individuals a refundable credit against income tax for maintaining a household for certain individuals who are related to the taxpayer and have attained the age of 65.
Tax Credit for the Care of the Elderly Act of 1979 - Amends the Internal Revenue Code to allow a refundable, income tax credit for the household expenses of any taxpayer who maintains a household in which a relative age 65 or over resides. Permits a credit of $400 for each such relative for a taxable year.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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