Additional Standard Tax Deduction for the Elderly : A Description and Assessment.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Aging.

Legislative histories.

Physical Description:

1 online resource (6 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2006.

System Details:

text file

Summary:

Discusses legislative history and rationale for special tax provisions for elderly taxpayers, including the personal exemption for elderly taxpayers enacted by P.L. 80-471, the Revenue Act of 1948, and the standard deduction for the personal exemption amount enacted under P.L. 99-514, the Tax Reform Act of 1986. Assesses targeting issues and presents options for change.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Additional Standard Tax Deduction for the Elderly

Access Restriction:

Restricted for use by site license.