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United States · Bill · HR

H.R. 15076 (93rd)

A bill to amend section 214 of the Internal Revenue Code of 1954 to provide a deduction for dependent care expenses for married taxpayers who are employed part time, or who are students.

referredUnited States· United States Congress· EN

Introduced

29 May 1974

Last action

29 May 1974 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Holtzman, Elizabeth [D-NY-16], Rep. Badillo, Herman [D-NY-21], Rep. Collins, Cardiss [D-IL-7], Rep. Dellums, Ronald V. [D-CA-9], Rep. Drinan, Robert F. [D-MA-4], Rep. Dulski, Thaddeus J. [D-NY-37], Rep. Edwards, Don [D-CA-10], Rep. Eilberg, Joshua [D-PA-4], Rep. Esch, Marvin L. [R-MI-2], Rep. Hechler, Ken [D-WV-4], Rep. Hudnut, William H., III [R-IN-11], Rep. Kemp, Jack [R-NY-31], Rep. Lehman, William [D-FL-17], Rep. Long, Clarence D. [D-MD-2], Sen. Matsunaga, Spark M. [D-HI], Rep. Podell, Bertram L. [D-NY-13], Rep. Pritchard, Joel [R-WA-1], Rep. Rodino, Peter W., Jr. [D-NJ-10], Rep. Roe, Robert A. [D-NJ-8], Rep. Schroeder, Patricia [D-CO-1], Rep. Stark, Fortney Pete [D-CA-13], Rep. Tiernan, Robert O. [D-RI-2], Rep. Wilson, Charles H. [D-CA-31], Del. Won Pat, Antonio B. [D-GU-At Large]

Subjects

Taxation

Source updated

1 August 2024

Taxation

Official sourceView documentsShare

Summary

Provides under the Internal Revenue Code, a tax deduction for dependent care expenses for married taxpayers who are employed part time, or who are students. Sets limits on such deductions Prohibits a reduction in such deduction (for dependent and household care services necessary for gainful employment) by the amount of income or payments received by an incapacitated spouse or dependent. (Amends 26 U.S.C. 214).

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

Timeline

  1. 29 May 1974

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 29 May 1974

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 29 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

Leesvertaling

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Sponsors

Related records

Sources

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