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HR 1015 98th Congress House Taxation Disabled Income tax Personal income tax Tax exemption

A bill to amend section 151 of the Internal Revenue Code of 1954 to provide an additional exemption for disabled individuals who need assistance in the form of attendant care services or medical…

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A bill to amend section 151 of the Internal Revenue Code of 1954 to provide an additional exemption for disabled individuals who need assistance in the form of attendant care services or medical devices in order to be employed or whose disabilities are so severe that such assistance would not enable such individuals to be employed.

Introduced: January 27, 1983 See on congress.gov
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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
Jan 27, 1983
Referred to House Committee on Ways and Means.
Jan 27, 1983
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an additional personal tax exemption for a taxpayer or spouse who is disabled. Defines disability to mean any disability (other than blindness) which is expected to last for a continuous period of at least 12 months or to result in death and which results in a functional limitation to employment.

What's happening now January 27, 1983

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Markey, Edward J.
Massachusetts · Feb 7, 1983
 R
Smith, Christopher H.
New Jersey · Feb 7, 1983
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APA
U.S. Congress. (2026). H.R. 1015: A bill to amend section 151 of the Internal Revenue Code of 1954 to provide an additional exemption for disabled individuals who need assistance in the form of attendant care services or medical devices in order to be employed or whose disabilities are so severe that such assistance would not enable such individuals to be employed.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-1015/
MLA
"H.R. 1015: A bill to amend section 151 of the Internal Revenue Code of 1954 to provide an additional exemption for disabled individuals who need assistance in the form of attendant care services or medical devices in order to be employed or whose disabilities are so severe that such assistance would not enable such individuals to be employed.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-1015/.
Bluebook (legal)
H.R. 1015, 98th Cong. (2026), https://openamerica.io/bill/98-HR-1015/.
Markdown link
[H.R. 1015: A bill to amend section 151 of the Internal Revenue Code of 1954 to provide an additional exemption for disabled individuals who need assistance in the form of attendant care services or medical devices in order to be employed or whose disabilities are so severe that such assistance would not enable such individuals to be employed.](https://openamerica.io/bill/98-HR-1015/)
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