A bill to amend the Internal Revenue Code of 1954 to allow any individual employed on a part-time basis to deduct under section 214 expenses for household and dependent care services necessary for gainful employment.

Summary

Allows any individual employed on a part-time basis to deduct under the Internal Revenue Code expenses for household and dependent care services necessary for gainful employment. Limits such tax deduction to $200. Defines the term "employed on a part-time basis" as gainful employment for more than 20 but less than 40 hours per week.

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

Timeline

1. 20 February 1974

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 20 February 1974

   Introduced

   Introduced in House

   Source: IntroReferral

3. 20 February 1974

   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 · 20 February 1974

  Open at official source

Sponsors

• Rep. Moakley, John Joseph [D-MA-9] · D · Sponsor
• · hswm00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to allow any individual employed on a part-time basis to deduct under section 214 expenses for household and dependent care services necessary for gainful employment, and for other purposes.