Additional Standard Tax Deduction for the Elderly : A Description and Assessment.

Discusses legislative history and rationale for special tax provisions for elderly taxpayers, including the personal exemption for elderly taxpayers enacted by P.L. 80-471, the Revenue Act of 1948, and the standard deduction for the personal exemption amount enacted under P.L. 99-514, the Tax Reform...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1997.
Series:	U.S. Congressional Research.
Subjects:	Aging. Legislative histories. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Discusses legislative history and rationale for special tax provisions for elderly taxpayers, including the personal exemption for elderly taxpayers enacted by P.L. 80-471, the Revenue Act of 1948, and the standard deduction for the personal exemption amount enacted under P.L. 99-514, the Tax Reform Act of 1986. Assesses targeting issues and presents options for change.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.