A bill to amend the Internal Revenue Code of 1954 to allow an itemized deduction for certain salaries and other compensation paid for personal services.

referredUnited States· United States Congress· EN

Introduced

15 January 1979

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 paid to any individual during the taxable year for personal services actually rendered but not otherwise deductible. Denies such a deduction for salaries or other compensation paid to: (1) an individual with respect to whom the taxpayer claims a personal exemption; 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 · 15 January 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/243
Open data entity: https://api.congress.gov/v3/bill/96/hr/243