A bill to amend the Internal Revenue Code of 1954 to allow a business deduction under section 162 for certain ordinary and necessary expenses incurred to enable an individual to be gainfully employed.

referredUnited States· United States Congress· EN

Introduced

23 September 1974

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Allows a business tax deduction, under the Internal Revenue Code, for the ordinary and necessary expenses for household care and the care of qualified dependents incurred to enable an individual to be gainfully employed.

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Documents

1 official file

Introduced in House
summary · EN · 23 September 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/16791
Open data entity: https://api.congress.gov/v3/bill/93/hr/16791