A bill to amend the Internal Revenue Code of 1954 to permit a taxpayer to deduct certain expenses paid by him for special education furnished to a child or other minor dependent who is physically or mentally handicapped.

referredUnited States· United States Congress· EN

Introduced

3 February 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Permits a taxpayer, under the Internal Revenue Code, to deduct the expenses paid by him for the special deduction furnished to any person who is under 21 years of age and who is physically or mentally handicapped if the taxpayer is entitled to an exemption under the Internal Revenue Code for such individual.

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

Timeline

No timeline events have been ingested for this record yet.

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 · 3 February 1975
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/94th-congress/house-bill/2613
Open data entity: https://api.congress.gov/v3/bill/94/hr/2613