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

Allows a deduction for income tax purposes of expenses (including tuition, fees, books, supplies, equipment, transportation, food, and lodging) incurred by the taxpayer for the education of a dependent. Provides that the deduction for food and lodging shall be limited to $200 per semester or $400 per calendar year.

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

Timeline

1. 14 January 1975

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 14 January 1975

   Introduced

   Introduced in House

   Source: IntroReferral

3. 14 January 1975

   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 · 14 January 1975

  Open at official source

Sponsors

• Rep. Sullivan, Leonor K. (Mrs. John B.) [D-MO-3] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← 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.