A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses allocable to the use of any portion of a dwelling unit in the trade or business of providing day care services whether or not such portion is exclusively used in such trade or business.

Summary

Amends the Internal Revenue Code to exempt trade or business expenses incurred in providing day care services on a regular basis in a taxpayer's dwelling unit from the prohibition on deducting expenses with respect to a dwelling unit which is used by the taxpayer as his residence.

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

Timeline

1. 9 February 1977

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 9 February 1977

   Introduced

   Introduced in House

   Source: IntroReferral

3. 9 February 1977

   Introduced

   Introduced in House

   Source: IntroReferral

4. 5 April 1977

   Reported

   Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-164.

   Source: Committee

5. 5 April 1977

   Reported

   Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-164.

   Source: Committee

6. 18 April 1977

   Vote

   Measure passed House, amended, roll call #135 (320-1).

   Source: Floor

7. 18 April 1977

   Vote

   Passed/agreed to in House: Measure passed House, amended, roll call #135 (320-1).

   Source: Floor

8. 18 April 1977

   Floor

   Measure called up under motion to suspend rules and pass in House.

   Source: Floor

9. 19 April 1977

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

10. 13 July 1977

    Reported

    Reported to Senate from the Committee on Finance with amendment, S. Rept. 95-342.

    Source: Committee

11. 13 July 1977

    Reported

    Reported to Senate from the Committee on Finance with amendment, S. Rept. 95-342.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

• Reported to Senate with amendment(s)

  summary · EN · 13 July 1977

  Open at official source

• Introduced in House

  summary · EN · 9 February 1977

  Open at official source

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Sponsors

• Rep. Fraser, Donald M. [D-MN-5] · D · Sponsor
• Rep. Vento, Bruce F. [D-MN-4] · D · Cosponsor
• · ssfi00 · Standing
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses allocable to the use of any portion of a dwelling unit in the trade or business of providing day care services whether or not such portion is exclusively used in such trade or business.
• related to ← A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses allocable to the use of any portion of a dwelling unit in the trade or business of providing day care services whether or not such portion is exclusively used in such trade or business.
• related to ← A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses allocable to the use of any portion of a dwelling unit in the trade or business of providing day care services whether or not such portion is exclusively used in such trade or business.
• related to ← A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses allocable to the use of any portion of a dwelling unit in the trade or business of providing day care services whether or not such portion is exclusively used in such trade or business.
• related to ← A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses allocable to the use of any portion of a dwelling unit in the trade or business of providing day care services whether or not such portion is exclusively used in such trade or business.