A bill to amend the Internal Revenue Code of 1954 to provide that tuition for the education of a handicapped dependent at a private school shall be treated as a medical expense of the taxpayer when such education is recommended by a physician.

Summary

Provides that any amount paid during the taxable year by the taxpayer as tuition for the private elementary or secondary education of a handicapped dependent shall be treated, under the Internal Revenue Code, as an amount paid for the medical care of such dependent if such education is recommended by a physician or other qualified practitioner in the field of working with the handicapped. (Adds 26 U.S.C. 213(g))

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1 official file

• Introduced in House

  summary · EN · 24 January 1973

  Open at official source

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