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United States · Bill · HR

H.R. 273 (93rd)

To amend the Internal Revenue Code of 1954 to allow a deduction, for income tax purposes, based on expenses incurred by the tax payer for the higher education of his children.

referredUnited States· United States Congress· EN

Introduced

3 January 1973

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

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Subjects

Discovery layer

Source updated

1 August 2024

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Summary

Allows a tax deduction, under the Internal Revenue Code of 1954, of one-half of the expenses incurred by the taxpayer for the higher education of his children. Specifies the educational expenses that are deductible and the educational institutions which qualify for a deduction under this Act. (Amends 26 U.S.C. 218)

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Documents

1 official file

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