Summary: S.35 — 93rd Congress (1973-1974)All Information (Except Text)

There is one summary for S.35. Bill summaries are authored by CRS.

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Introduced in Senate (01/04/1973)

Allows a tax deduction, without limitation, under the Internal Revenue Code, for medical expenses paid for a dependent who: (1) has not attained the age of 19 before the close of the taxable year and is suffering from a physical or mental impairment or defect which has been in existence for more than 3 months and results in a substantial loss, or loss of use in a normal manner, of any substantial portion of the musculoskeletal system, or results in a substantial loss of vision, hearing, or speech; or (2) has attained the age of 19 before the close of the taxable year and is suffering from a physical or mental impairment or defect described in (1) which commenced prior to attaining such age. (Amends 26 U.S.C. 213(e))