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H.R. 1825 (95th): A bill to amend the Internal Revenue Code to provide renters with a credit against income tax.

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

1/13/1977--Introduced. Amends the Internal Revenue Code to allow individuals an income tax credit for five percent of the rent paid for their principal residence. Limits the credit to $75 in the case of a joint return, $37.50 for married individuals filing separately, and $50 for other taxpayers.