To amend the Internal Revenue Code of 1986 to exclude from gross income the value of certain real property tax reduction vouchers received by senior citizens who provide volunteer services under a State program.
Last action on May 14, 2003Referred to the House Committee on Ways and Means.
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Summary
Amends the Internal Revenue Code to exclude ($500 maximum) from gross income the value of certain real property tax reduction vouchers received by persons 65 years or older who provide qualifying volunteer services.
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