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.

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Timeline

1. 4 January 1977

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 4 January 1977

   Introduced

   Introduced in House

   Source: IntroReferral

3. 4 January 1977

   Introduced

   Introduced in House

   Source: IntroReferral

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

• Rep. Murphy, John M. [D-NY-17] · D · Sponsor
• · hswm00 · Standing

Related records

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