A bill to amend section 214 of the Internal Revenue Code of 1954 to permit the deduction of household and dependent care expenses by a married couple when one spouse is a full-time student to the same extent that such expenses could be deducted if both spouses were employed, and to provide that deductions under such section are to be available to taxpayers electing to take the standard deduction.

Summary

Permits a tax deduction under the Internal Revenue Code of household and dependent care expenses by a married couple when one spouse is a fulltime student to the same extent that such expenses could be deducted if both spouses were employed. Provides that such deductions are to be available to taxpayers electing to take the standard deduction.

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1 official file

• Introduced in House

  summary · EN · 30 October 1975

  Open at official source

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