A bill to amend the Internal Revenue Code of 1954 to allow a deduction for income tax purposes of certain expenses incurred by the taxpayer for the education of a dependent.

Summary

Amends the Internal Revenue Code to allow an income tax deduction for the amounts paid for the education of a dependent in any primary or secondary educational institution. Limits the deduction taken for food or lodging to the minimum amount charged for such service at the institution the student is attending. Allows a $400 deduction (not more than $200 per semester) for food and lodging not provided by the student's school.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 4 January 1977

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.