Rep. Delaney, James J. [D-NY-9] (Introduced 01/03/1973)
Summary: H.R.451 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Provides for an increase in the allowance for personal exemptions under the Internal Revenue Code to $1000 (presently $750).
Raises to $1000 the amount an individual must earn before filing a return (presently $750). Increases to $2300 the amount an individual who is married must earn before filing a return (presently $2050). Increases to $3300 the amount a married couple must earn before filing a joint return (presently $2800).
Provides that where one spouse has filed a separate return and the income of the second spouse is less than $1000, (presently $750) or less than $2000, (presently $1500) in case such spouse was sixty-five years of age or older, the spouse filing the separate return will be deemed to have filed a joint return.
Summary: H.R.451 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Provides for an increase in the allowance for personal exemptions under the Internal Revenue Code to $1000 (presently $750).
Raises to $1000 the amount an individual must earn before filing a return (presently $750). Increases to $2300 the amount an individual who is married must earn before filing a return (presently $2050). Increases to $3300 the amount a married couple must earn before filing a joint return (presently $2800).
Provides that where one spouse has filed a separate return and the income of the second spouse is less than $1000, (presently $750) or less than $2000, (presently $1500) in case such spouse was sixty-five years of age or older, the spouse filing the separate return will be deemed to have filed a joint return.
Summary: H.R.451 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Provides for an increase in the allowance for personal exemptions under the Internal Revenue Code to $1000 (presently $750).
Raises to $1000 the amount an individual must earn before filing a return (presently $750). Increases to $2300 the amount an individual who is married must earn before filing a return (presently $2050). Increases to $3300 the amount a married couple must earn before filing a joint return (presently $2800).
Provides that where one spouse has filed a separate return and the income of the second spouse is less than $1000, (presently $750) or less than $2000, (presently $1500) in case such spouse was sixty-five years of age or older, the spouse filing the separate return will be deemed to have filed a joint return.
Summary: H.R.451 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Provides for an increase in the allowance for personal exemptions under the Internal Revenue Code to $1000 (presently $750).
Raises to $1000 the amount an individual must earn before filing a return (presently $750). Increases to $2300 the amount an individual who is married must earn before filing a return (presently $2050). Increases to $3300 the amount a married couple must earn before filing a joint return (presently $2800).
Provides that where one spouse has filed a separate return and the income of the second spouse is less than $1000, (presently $750) or less than $2000, (presently $1500) in case such spouse was sixty-five years of age or older, the spouse filing the separate return will be deemed to have filed a joint return.
