Congress: 97th

Sponsor: Representative Downey, Thomas J. (03/04/1981)

Committees: House - Ways and Means

Description: A bill to amend the Internal Revenue Code of 1954 to modify the credit allowed for expenses for household and dependent care services necessary for gainful employment to include credit to individuals for expenses for the care of a mentally or physically handicapped child of such individual and to provide for the exemption from taxation of trusts established to provide care for such children except to the extent of distributions and to provide a deduction for contributions to such trusts.

Lastest Action: 03/04/1981 Referred to House Committee on Ways and Means.  (All Actions)

Official: H.R.2298 -- 97th Congress