A bill to amend the Internal Revenue Code of 1954 to allow a divorced or separated taxpayer in certain cases to deduct certain expenses for the care of a child of the taxpayer who is in the taxpayer's custody and with respect to whom the taxpayer is not entitled to a dependency deduction.

Summary

Provides that a divorced or separated taxpayer may deduct expenses for the care of a child of the taxpayer who is in the taxpayer's custody and the taxpayer provided at least $600 for the support of such child during the calendar year and with respect to whom the taxpayer is not entitled to a dependency deduction.

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

Timeline

1. 14 May 1974

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 14 May 1974

   Introduced

   Introduced in House

   Source: IntroReferral

3. 14 May 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 · 14 May 1974

  Open at official source

Sponsors

• Rep. Hanley, James M. [D-NY-32] · D · Sponsor
• · hswm00 · Standing

Related records

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