Summary: S.336 — 96th Congress (1979-1980)All Information (Except Text)

There is one summary for S.336. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (02/05/1979)

Amends the Internal Revenue Code to allow certain married individuals, who do not file a single joint return with their spouses, to elect the same tax rates currently applicable to unmarried individuals (other than surviving spouses and heads of households), without regard to any community property laws. Entitles any married individual making such an election to claim the income tax credit for dependent care services paid for under specified circumstances, even though such individual did not contribute over half of the support of the dependent concerned.