A bill to amend the Internal Revenue Code of 1954 to allow an itemized deduction by individuals for certain salaries or other compensation paid to certain individuals.

referredUnited States· United States Congress· EN

Introduced

17 July 1978

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow as an individual income tax deduction a reasonable allowance for salaries or other compensation for personal services actually rendered but not otherwise deductible paid to any individual during the taxable year. Denies such a deduction for salaries or other compensation paid to: (1) an individual with respect to whom the taxpayer claims a personal exemption deduction; or (2) a child of the taxpayer who has not reached age 19.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 17 July 1978
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/13507
Open data entity: https://api.congress.gov/v3/bill/95/hr/13507