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HR 915 99th Congress House Taxation Domestic Relations and Families Housing for the aged Income tax Social Welfare Support of dependents Tax deductions

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid or incurred for maintaining a household a member of which is a dependent of the taxpayer who has attained the…

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A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid or incurred for maintaining a household a member of which is a dependent of the taxpayer who has attained the age of sixty-five.

Introduced: February 4, 1985 See on congress.gov
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
Feb 4, 1985
Referred to House Committee on Ways and Means.
Feb 4, 1985
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an income tax deduction for amounts paid or incurred in maintaining a household for a dependent of the taxpayer who has attained the age of 65. Limits the deduction to $2,400 ($3,400 if the qualified dependent is physically or mentally incapable of caring for himself).

What's happening now February 4, 1985

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 915: A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid or incurred for maintaining a household a member of which is a dependent of the taxpayer who has attained the age of sixty-five.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-915/
MLA
"H.R. 915: A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid or incurred for maintaining a household a member of which is a dependent of the taxpayer who has attained the age of sixty-five.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-915/.
Bluebook (legal)
H.R. 915, 99th Cong. (2026), https://openamerica.io/bill/99-HR-915/.
Markdown link
[H.R. 915: A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid or incurred for maintaining a household a member of which is a dependent of the taxpayer who has attained the age of sixty-five.](https://openamerica.io/bill/99-HR-915/)
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