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HR 1747 114th Congress House

Special Needs Tax Credit Act

Official title: To amend the Internal Revenue Code of 1986 to provide a credit to individuals for legal expenses paid with respect to establishing guardianship of a disabled individual.

Introduced: October 21, 2015 See on congress.gov
Taxation Adoption and foster careDisability and paralysisIncome tax creditsLegal fees and court costs
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 13, 2015
Referred to the House Committee on Ways and Means.
Apr 13, 2015
Introduced in House
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 Latest action April 13, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Special Needs Tax Credit Act

Amends the Internal Revenue Code to allow an income-based tax credit, up to $5,000 in a taxable year, for legal expenses paid to establish a legal guardianship of a disabled individual.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Frankel, Lois
Florida · Dec 15, 2015
 D
Wilson, Frederica S.
Florida · Oct 21, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1747: Special Needs Tax Credit Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1747/
MLA
"H.R. 1747: Special Needs Tax Credit Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1747/.
Bluebook (legal)
H.R. 1747, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1747/.
Markdown link
[H.R. 1747: Special Needs Tax Credit Act](https://openamerica.io/bill/114-HR-1747/)
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