Summary: H.R.8089 — 96th Congress (1979-1980)All Information (Except Text)

There is one summary for H.R.8089. Bill summaries are authored by CRS.

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Introduced in House (09/08/1980)

Amends the Internal Revenue Code to provide an additional $1,000 personal tax exemption for a taxpayer, his or her spouse, or a dependent who is disabled. Defines "disability" as an inability to engage in any substantial gainful activity due to a physical impairment which has lasted or will last continuously for at least 12 months and which requires a wheelchair for mobility. Disallows the additional exemption if the taxpayer or his or her spouse already receives an extra exemption due to blindness.