There is one summary for H.R.14035. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/11/1978)

Amends the Internal Revenue Code to exempt taxpayers from a declaration of estimated income tax liability if the estimated amount of such liability is less than $500. Exempts the taxpayer from the addition to tax for failure to pay estimated income tax if the amount of such tax is less than $500.