Tax Reduction and Simplification Act of 1977
Template:Use American English Script error: No such module "Infobox".Template:Template otherScript error: No such module "Check for unknown parameters". The Tax Reduction and Simplification Act of 1977 was passed by the 95th United States Congress and signed into law by President Jimmy Carter on May 23, 1977.[1]
It replaced the percentage standard deduction and minimum standard deduction with a single standard deduction of $3,200 (joint returns) and temporarily extended the general tax credit (maximum of $35/capita or 2% of $9,000 income) through 1978.
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