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

referredUnited States· United States Congress· EN

Introduced

12 August 1974

Last action

—

Status

Referred to House Committee on Ways and Means.

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).

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Documents

1 official file

Introduced in House
summary · EN · 12 August 1974
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/16396
Open data entity: https://api.congress.gov/v3/bill/93/hr/16396