3.0.0 3126 2023-01-11T13:37:42Z 2023-01-11T13:37:42Z House HR 2017-06-29 115 [Congressional Record Volume 163, Number 112 (Thursday, June 29, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. DEUTCH:H.R. 3126.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1 of the U.S. Constitution.[Page H5377]]]> hswm00 Ways and Means Committee House Standing Referred to 2017-06-29T14:04:05Z 2017-06-29 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-06-29 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-06-29 Introduced in House IntroReferral 1000 9 Library of Congress D000610 Rep. Deutch, Theodore E. [D-FL-22] Theodore Deutch D FL E. 22 N Taxation Adoption and foster care Disability and paralysis Income tax credits Legal fees and court costs Taxation 00 2017-06-29 Introduced in House 2017-07-14T19:23:12Z Special Needs Tax Credit Act

This bill 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 family member.

]]> Special Needs Tax Credit Act Display Title Special Needs Tax Credit Act Official Title as Introduced 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 family member with disabilities. Introduced in House IH Short Titles as Introduced Special Needs Tax Credit Act Introduced in House 2017-06-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr3126ih/xml/BILLS-115hr3126ih.xml 2017-06-29 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.