Skip to main content
HR 847 99th Congress House Taxation Fringe benefits Income tax Labor and Employment Parents Tax exclusion Wages

A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of fringe benefits provided to the parents of employees.

Introduced: January 30, 1985 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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 30, 1985
Referred to House Committee on Ways and Means.
Jan 30, 1985
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code with respect to the exclusion from income of certain fringe benefits to provide that parents shall be accorded the same treatment as spouses and dependent children of employees.

What's happening now January 30, 1985

Referred to House Committee on Ways and Means.

 Related & companion bills 2
  • HR 3930 Identical bill A bill to amend the Internal Revenue Code of 1954 with respect to treatment of fringe benefits provided to the parents …
  • S 1101 Identical bill A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of fringe benefits provided to the pare…
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Jun 11, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 847: A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of fringe benefits provided to the parents of employees.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-847/
MLA
"H.R. 847: A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of fringe benefits provided to the parents of employees.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-847/.
Bluebook (legal)
H.R. 847, 99th Cong. (2026), https://openamerica.io/bill/99-HR-847/.
Markdown link
[H.R. 847: A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of fringe benefits provided to the parents of employees.](https://openamerica.io/bill/99-HR-847/)
Report a problem