[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5956 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5956

 To amend the Internal Revenue Code of 1986 to increase the additional 
          standard deduction for individuals age 65 and older.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 29, 2010

 Mr. Hinchey (for himself, Ms. Edwards of Maryland, Mr. Grijalva, Ms. 
 Kilpatrick of Michigan, Mrs. Lowey, Mr. McGovern, Ms. Norton, and Ms. 
 Richardson) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase the additional 
          standard deduction for individuals age 65 and older.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. INCREASE IN ADDITIONAL STANDARD DEDUCTION FOR AGED.

    (a) In General.--
            (1) Additional amount generally.--Paragraph (1) of section 
        63(f) of the Internal Revenue Code of 1986 is amended by 
        striking ``$600'' and inserting ``$2,200''.
            (2) Additional amount for certain unmarried individuals.--
        Paragraph (3) of section 63(f) of such Code is amended by 
        striking ```$750' for `$600''' and inserting ```$2,400' for 
        `$2,400'''.
    (b) Adjusted for Inflation.--Paragraph (4) of section 63(c) of such 
Code is amended--
            (1) by striking ``or subsection (f)'' each place it 
        appears, and
            (2) by striking ``and'' at the end of subparagraph (B)(i), 
        by striking the period at the end of subparagraph (B)(ii) and 
        inserting ``, and'', and by adding at the end of subparagraph 
        (B) the following new clause:
                            ``(iii) `calendar year 2010' in the case of 
                        the dollar amounts contained in subsection 
                        (f).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
                                 <all>